Abstract

http://ssrn.com/abstract=2416147
 


 



Are Taxes Beautiful? A Survey Experiment on Information, Tax Choice and Perceived Adequacy of the Tax Burden


Lorenzo Abbiati


University of Insubria

Armenak Antinyan


Ca Foscari University of Venice - Department of Management; University of Erlangen-Nuremberg, Department of Economics

Luca Corazzini


University of Padua - Department of Economics; Bocconi University - Department of Economics

March 26, 2014


Abstract:     
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, D31

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Date posted: March 27, 2014  

Suggested Citation

Abbiati, Lorenzo and Antinyan, Armenak and Corazzini, Luca, Are Taxes Beautiful? A Survey Experiment on Information, Tax Choice and Perceived Adequacy of the Tax Burden (March 26, 2014). Available at SSRN: http://ssrn.com/abstract=2416147 or http://dx.doi.org/10.2139/ssrn.2416147

Contact Information

Lorenzo Abbiati
University of Insubria ( email )
Via Ravasi 2
Varese, 21100 21100
Italy
Armenak Antinyan (Contact Author)
Ca Foscari University of Venice - Department of Management ( email )
San Giobbe, Cannaregio 873
Venice, 30121
Italy
University of Erlangen-Nuremberg, Department of Economics ( email )
Lange Gasse, 20
Nuremberg, 90403
Germany
Luca Corazzini
University of Padua - Department of Economics ( email )
via Del Santo 33
Padova, 35123
Italy
Bocconi University - Department of Economics ( email )
Via Gobbi 5
Milan, 20136
Italy
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