| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w29789 |
| 来源ID | Working Paper 29789 |
| Where Do My Tax Dollars Go? Tax Morale Effects of Perceived Government Spending | |
| Matias Giaccobasso; Brad C. Nathan; Ricardo Perez-Truglia; Alejandro Zentner | |
| 发表日期 | 2022-02-28 |
| 出版年 | 2022 |
| 语种 | 英语 |
| 摘要 | Do perceptions about how the government spends tax dollars affect the willingness to pay taxes? We designed a field experiment to test this hypothesis in a natural, high-stakes context and via revealed preferences. We measure perceptions about the share of property tax revenues that fund public schools and the share of property taxes that are redistributed to disadvantaged districts. We find that even though information on where tax dollars go is publicly available and easily accessible, taxpayers still have significant misperceptions. We use an information-provision experiment to induce exogenous shocks to these perceptions. Using administrative data on tax appeals, we measure the causal effect of perceived government spending on the willingness to pay taxes. We find that some perceptions about government spending have a significant effect on the probability of filing a tax appeal and in a manner that is consistent with the classical theory of benefit-based taxation. We discuss implications for researchers and policy makers. |
| 主题 | Econometrics ; Experimental Design ; Public Economics ; Taxation ; Health, Education, and Welfare ; Education ; Other ; Culture |
| URL | https://www.nber.org/papers/w29789 |
| 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/587463 |
| 推荐引用方式 GB/T 7714 | Matias Giaccobasso,Brad C. Nathan,Ricardo Perez-Truglia,et al. Where Do My Tax Dollars Go? Tax Morale Effects of Perceived Government Spending. 2022. |
| 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 | ||
| w29789.pdf（526KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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