Cargando…

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...

Descripción completa

Detalles Bibliográficos
Autores principales: Abbiati, Lorenzo, Antinyan, Armenak, Corazzini, Luca
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Elsevier 2020
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
_version_ 1783512110695710720
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
work_keys_str_mv AT abbiatilorenzo asurveyexperimentoninformationtaxpayerpreferencesandperceivedadequacyofthetaxburden
AT antinyanarmenak asurveyexperimentoninformationtaxpayerpreferencesandperceivedadequacyofthetaxburden
AT corazziniluca asurveyexperimentoninformationtaxpayerpreferencesandperceivedadequacyofthetaxburden
AT abbiatilorenzo surveyexperimentoninformationtaxpayerpreferencesandperceivedadequacyofthetaxburden
AT antinyanarmenak surveyexperimentoninformationtaxpayerpreferencesandperceivedadequacyofthetaxburden
AT corazziniluca surveyexperimentoninformationtaxpayerpreferencesandperceivedadequacyofthetaxburden