A survey experiment on information taxpayer preferences and perceived adequacy of the tax burden

摘要

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.