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A survey experiment on information, taxpayer preferences, and perceived adequacy of the tax burden
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...
Autores principales: | , , |
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Formato: | Online Artículo Texto |
Lenguaje: | English |
Publicado: |
Elsevier
2020
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Materias: | |
Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7103778/ https://www.ncbi.nlm.nih.gov/pubmed/32258457 http://dx.doi.org/10.1016/j.heliyon.2020.e03576 |
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author | Abbiati, Lorenzo Antinyan, Armenak Corazzini, Luca |
author_facet | Abbiati, Lorenzo Antinyan, Armenak Corazzini, Luca |
author_sort | Abbiati, Lorenzo |
collection | PubMed |
description | 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. |
format | Online Article Text |
id | pubmed-7103778 |
institution | National Center for Biotechnology Information |
language | English |
publishDate | 2020 |
publisher | Elsevier |
record_format | MEDLINE/PubMed |
spelling | pubmed-71037782020-03-31 A survey experiment on information, taxpayer preferences, and perceived adequacy of the tax burden Abbiati, Lorenzo Antinyan, Armenak Corazzini, Luca Heliyon Article 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. Elsevier 2020-03-25 /pmc/articles/PMC7103778/ /pubmed/32258457 http://dx.doi.org/10.1016/j.heliyon.2020.e03576 Text en © 2020 The Authors http://creativecommons.org/licenses/by-nc-nd/4.0/ This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). |
spellingShingle | Article Abbiati, Lorenzo Antinyan, Armenak Corazzini, Luca A survey experiment on information, taxpayer preferences, and perceived adequacy of the tax burden |
title | A survey experiment on information, taxpayer preferences, and perceived adequacy of the tax burden |
title_full | A survey experiment on information, taxpayer preferences, and perceived adequacy of the tax burden |
title_fullStr | A survey experiment on information, taxpayer preferences, and perceived adequacy of the tax burden |
title_full_unstemmed | A survey experiment on information, taxpayer preferences, and perceived adequacy of the tax burden |
title_short | A survey experiment on information, taxpayer preferences, and perceived adequacy of the tax burden |
title_sort | survey experiment on information, taxpayer preferences, and perceived adequacy of the tax burden |
topic | Article |
url | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7103778/ https://www.ncbi.nlm.nih.gov/pubmed/32258457 http://dx.doi.org/10.1016/j.heliyon.2020.e03576 |
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