| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w27816 |
| 来源ID | Working Paper 27816 |
| My Taxes are Too Darn High: Why Do Households Protest their Taxes? | |
| Brad C. Nathan; Ricardo Perez-Truglia; Alejandro Zentner | |
| 发表日期 | 2020-09-14 |
| 出版年 | 2020 |
| 语种 | 英语 |
| 摘要 | In the United States and many other countries, taxpayers can file a protest to legally reduce their property taxes. While tax protests can provide a unique opportunity to study the (un)willingness to pay taxes, they have received little attention from researchers. To fill that gap, we study what motivates households to protest their property taxes. Using a field experiment, we show that filing frictions and fairness considerations play significant roles. In comparison, partisan identity plays a minor role. We calculate the magnitude of filing frictions and willingness to pay for fairness using a money metric. To do so, we combine our experimental estimates with quasi-experimental evidence on the role of expected tax savings. Last, we discuss how low-cost interventions targeted at disadvantaged groups can mitigate existing economic and racial disparities in the system of tax appeals. |
| 主题 | Econometrics ; Experimental Design ; Public Economics ; Taxation ; Other ; Culture |
| URL | https://www.nber.org/papers/w27816 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/585488 |
| 推荐引用方式 GB/T 7714 | Brad C. Nathan,Ricardo Perez-Truglia,Alejandro Zentner. My Taxes are Too Darn High: Why Do Households Protest their Taxes?. 2020. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w27816.pdf（1482KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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