IDEAS home Printed from https://ideas.repec.org/a/wly/fistud/v46y2025i1p125-137.html
   My bibliography  Save this article

Has COVID‐19 vaccination success increased the marginal willingness to pay taxes?

Author

Listed:
  • José María Durán‐Cabré
  • Alejandro Esteller‐Moré
  • Leonzio Rizzo
  • Riccardo Secomandi

Abstract

The COVID‐19 vaccination campaign can be regarded as a public‐sector success story. Given the shock caused by the pandemic, the highly visible and successful response of the public authorities in rolling out the vaccination might have elicited an increase in public trust. We test whether the vaccination process increased the marginal willingness to pay taxes (MWTP). Taking advantage of the different paths taken by the vaccination roll‐out in Spain, we employ a difference‐in‐differences empirical strategy, complemented by an event study, to infer causality running from vaccination coverage to MWTP. We find an increase in MWTP caused by the good governance of the vaccination campaign.

Suggested Citation

  • José María Durán‐Cabré & Alejandro Esteller‐Moré & Leonzio Rizzo & Riccardo Secomandi, 2025. "Has COVID‐19 vaccination success increased the marginal willingness to pay taxes?," Fiscal Studies, John Wiley & Sons, vol. 46(1), pages 125-137, March.
    • Handle: RePEc:wly:fistud:v:46:y:2025:i:1:p:125-137
    DOI: 10.1111/1475-5890.12398
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/1475-5890.12398
    Download Restriction: no
    File URL: https://libkey.io/10.1111/1475-5890.12398?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Daron Acemoglu & Amy Finkelstein, 2008. "Input and Technology Choices in Regulated Industries: Evidence from the Health Care Sector," Journal of Political Economy, University of Chicago Press, vol. 116(5), pages 837-880, October.
    2. Joel Slemrod, 2002. "Trust in Public Finance," NBER Working Papers 9187, National Bureau of Economic Research, Inc.
    3. Ernst Fehr, 2009. "On The Economics and Biology of Trust," Journal of the European Economic Association, MIT Press, vol. 7(2-3), pages 235-266, 04-05.
    4. Oh, Hyungna & Hong, Jong Ho, 2012. "Citizens’ trust in government and their willingness-to-pay," Economics Letters, Elsevier, vol. 115(3), pages 345-347.
    5. Brantly Callaway & Andrew Goodman-Bacon & Pedro H. C. Sant'Anna, 2021. "Difference-in-Differences with a Continuous Treatment," Papers 2107.02637, arXiv.org, revised Jun 2025.
    6. Steven Van de Walle & Koen Migchelbrink, 2022. "Institutional quality, corruption, and impartiality: the role of process and outcome for citizen trust in public administration in 173 European regions," Journal of Economic Policy Reform, Taylor & Francis Journals, vol. 25(1), pages 9-27, January.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Diego Marino Fages, 2023. "Migration and trust: Evidence on assimilation from internal migrants," Discussion Papers 2023-08, Nottingham Interdisciplinary Centre for Economic and Political Research (NICEP).
    2. Lucas Z. Zhang, 2024. "Continuous difference-in-differences with double/debiased machine learning," Papers 2408.10509, arXiv.org, revised Aug 2025.
    3. Deng, Jiapin, 2025. "Deleveraging backed by fiscal support: The monetary–fiscal policy mix during the deleveraging campaign in China," Pacific-Basin Finance Journal, Elsevier, vol. 90(C).
    4. Paolo Pinotti, 2009. "Trust and Regulation: Addressing a Cultural Bias," Temi di discussione (Economic working papers) 721, Bank of Italy, Economic Research and International Relations Area.
    5. repec:osf:osfxxx:pjvgd_v1 is not listed on IDEAS
    6. Bailey, James, 2016. "Can Health Spending Be Reined In through Supply Constraints? An Evaluation of Certificate-of-Need Laws," Working Papers 05192, George Mason University, Mercatus Center.
    7. Celhay, Pablo A. & Depetris-Chauvin, Emilio & Riquelme, Cristina, 2024. "When a strike strikes twice: Massive student mobilizations and teenage pregnancy in Chile," Journal of Development Economics, Elsevier, vol. 170(C).
    8. Daron Acemoglu & Amy Finkelstein, 2008. "Input and Technology Choices in Regulated Industries: Evidence from the Health Care Sector," Journal of Political Economy, University of Chicago Press, vol. 116(5), pages 837-880, October.
    9. Maynou, L. & McGuire, A. & Serra-Sastre, V., 2019. "Exploring the Impact of New Medical Technology on Workforce Planning," Working Papers 19/07, Department of Economics, City St George's, University of London.
    10. Assaad, Ragui & Ginn, Thomas & Saleh, Mohamed, 2023. "Refugees and the education of host populations: Evidence from the Syrian inflow to Jordan," Journal of Development Economics, Elsevier, vol. 164(C).
    11. Bradford, Ashley C. & Fu, Wei & You, Shijun, 2024. "The devastating dance between opioid and housing crises: Evidence from OxyContin reformulation," Journal of Health Economics, Elsevier, vol. 98(C).
    12. Tianyan Hu & Sandra L. Decker & Shin-Yi Chou, 2014. "The Impact of Health Insurance Expansion on Physician Treatment Choice: Medicare Part D and Physician Prescribing," NBER Working Papers 20708, National Bureau of Economic Research, Inc.
    13. Sylvain Mignot & Stéphanie Saba & Annick Vignes, 2016. "To trust or to bid: an empirical analysis of social relationships on a fish market," Working Papers halshs-01298872, HAL.
    14. Dimitris Georgarakos & Giacomo Pasini, 2011. "Trust, Sociability, and Stock Market Participation," Review of Finance, European Finance Association, vol. 15(4), pages 693-725.
    15. Marini, Marco A. & Nocito, Samuel, 2025. "Climate activism favors pro-environmental consumption," European Journal of Political Economy, Elsevier, vol. 86(C).
    16. Benno Torgler, 2003. "Tax Morale in Transition Countries," Post-Communist Economies, Taylor & Francis Journals, vol. 15(3), pages 357-381.
    17. António Madureira & Nico Baken & Harry Bouwman, 2011. "Value of digital information networks: a holonic framework," Netnomics, Springer, vol. 12(1), pages 1-30, April.
    18. Galina Besstremyannaya & Sergei Golovan, 2023. "Measuring heterogeneity in hospital productivity: a quantile regression approach," Journal of Productivity Analysis, Springer, vol. 59(1), pages 15-43, February.
    19. Cl'ement de Chaisemartin & Diego Ciccia & Xavier D'Haultf{oe}uille & Felix Knau, 2024. "Difference-in-Differences Estimators When No Unit Remains Untreated," Papers 2405.04465, arXiv.org, revised Aug 2025.
    20. Zeeshan Noor Siddiqui, 2017. "Understanding the Linkage among Public Procurement (PP), Corruption, and Tax Morale (TM) Through Agency Theory (AT): A Review," Business & Economic Review, Institute of Management Sciences, Peshawar, Pakistan, vol. 9(3), pages 258-288, September.
    21. Michel Zouboulakis, 2010. "Trustworthiness as a Moral Determinant of Economic Activity: Lessons from the Classics," Forum for Social Economics, Taylor & Francis Journals, vol. 39(3), pages 209-221, January.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wly:fistud:v:46:y:2025:i:1:p:125-137. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://doi.org/10.1111/(ISSN)1475-5890 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.