Abstract

http://ssrn.com/abstract=2078599
 


 



A Spoonful of Choice: How Allocation Increases Satisfaction with Tax Payments


Cait Poynor Lamberton


University of Pittsburgh - Katz Graduate School of Business

June 5, 2012

Forthcoming (2013), Journal of Public Policy and Marketing

Abstract:     
How can tax payment be made more satisfying? This paper argues that the low volition and collective nature of tax-funded benefits as primary causes of low satisfaction with tax payment. Three studies then suggest that providing individuals with the opportunity to allocate a small portion (in the present research, 10%) of their payment across budgets provided by the billing party both introduces an element of volition into the payment process and increases the perceived benefit associated with tax payment. As a result, taxpayers are significantly more satisfied with paying taxes, despite the fact that their payment amount remains completely unchanged. In addition to enhancing taxpayer satisfaction, an allocation program, if well-implemented, could also provide some hope for correcting existing lack of voice, address disconnects between spending and taxpayers’ priorities, and increase civic engagement in general.

Number of Pages in PDF File: 50

Keywords: taxes, satisfaction, allocation, tax choice, psychology, reactance

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Date posted: June 8, 2012 ; Last revised: June 18, 2012

Suggested Citation

Lamberton, Cait Poynor, A Spoonful of Choice: How Allocation Increases Satisfaction with Tax Payments (June 5, 2012). Forthcoming (2013), Journal of Public Policy and Marketing. Available at SSRN: http://ssrn.com/abstract=2078599 or http://dx.doi.org/10.2139/ssrn.2078599

Contact Information

Cait Poynor Lamberton (Contact Author)
University of Pittsburgh - Katz Graduate School of Business ( email )
Marketing Department
364 Mervis Hall
Pittsburgh, PA 15260
United States
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