Are taxes beautiful? A survey experiment on information, tax choice and perceived adequacy of the tax burden
AbstractWe report results from a survey experiment aimed at testing whether providing information on the national public expenditure to the taxpayers and whether involving them in the process of allocating tax revenues over public goods influence the level of the adequate tax rate - the fraction of income that individuals consider adequate to pay as taxes. We find that providing information on public expenditure does not influence the level of the adequate tax rate. On the contrary, the level of the adequate tax rate substantially increases when taxpayers can get to choose the public goods to finance through their taxation. --
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Bibliographic InfoPaper provided by Friedrich-Alexander-Universität Erlangen-Nürnberg, Institut für Wirtschaftspolitik und Quantitative Wirtschaftsforschung (IWQW) in its series IWQW Discussion Paper Series with number 02/2014.
Date of creation: 2014
Date of revision:
Tax Choice; Adequate Tax Rate; Survey Experiment;
Find related papers by JEL classification:
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H50 - Public Economics - - National Government Expenditures and Related Policies - - - General
- D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
This paper has been announced in the following NEP Reports:
- NEP-ACC-2014-04-11 (Accounting & Auditing)
- NEP-ALL-2014-04-11 (All new papers)
- NEP-DCM-2014-04-11 (Discrete Choice Models)
- NEP-GER-2014-04-11 (German Papers)
- NEP-PBE-2014-04-11 (Public Economics)
- NEP-PUB-2014-04-11 (Public Finance)
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