A survey experiment on information, taxpayer preferences, and perceived adequacy of the tax burden

Abbiati, Lorenzo, Antinyan, Armenak ORCID: https://orcid.org/0000-0001-9960-3618 and Corazzini, Luca 2020. A survey experiment on information, taxpayer preferences, and perceived adequacy of the tax burden. Heliyon 6 (3) , e03576. 10.1016/J.HELIYON.2020.E03576

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Abstract

We report results of a survey experiment aimed at testing whether eliciting taxpayer preferences on how to allocate the collected taxes over national public goods as well as providing information about the composition of the public expenditure influence the tax rate that taxpayers consider adequate to pay. We find that information exerts no effects on the level of the adequate tax rate. However, taxpayers are willing to accept a higher tax burden when they express their preferences on how to use tax revenues to finance public goods and services.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Business (Including Economics)
Additional Information:	Published by Elsevier Ltd. This is an open access article under the CC BY-NC-ND license
ISSN:	2405-8440
Date of First Compliant Deposit:	7 February 2022
Date of Acceptance:	9 March 2020
Last Modified:	06 Jan 2024 02:16
URI:	https://orca.cardiff.ac.uk/id/eprint/146937

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