Are Taxes Beautiful? A Survey Experiment on Information, Tax Choice and Perceived Adequacy of the Tax Burden
University of Insubria
Ca Foscari University of Venice - Department of Management; University of Erlangen-Nuremberg, Department of Economics
University of Padua - Department of Economics; Bocconi University - Department of Economics
March 26, 2014
We 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.
Number of Pages in PDF File: 19
Keywords: Tax Choice, Adequate Tax Rate, Survey Experiment
JEL Classification: H24, H50, D31working papers series
Date posted: March 27, 2014
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