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来源类型Working Paper
规范类型报告
DOI10.3386/w27816
来源IDWorking 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
URLhttps://www.nber.org/papers/w27816
来源智库National Bureau of Economic Research (United States)
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条目标识符http://119.78.100.153/handle/2XGU8XDN/585488
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Brad C. Nathan,Ricardo Perez-Truglia,Alejandro Zentner. My Taxes are Too Darn High: Why Do Households Protest their Taxes?. 2020.
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