Abbiati Lorenzo, Antinyan Armenak, Corazzini Luca
Department of Economics, University of Insubria, via Monte Generoso,71, Varese 21100, Italy.
Wenlan School of Business, Zhongnan University of Economics and Law, Nanhu Avenue 182, 430073, Wuhan, PR China.
Heliyon. 2020 Mar 25;6(3):e03576. doi: 10.1016/j.heliyon.2020.e03576. eCollection 2020 Mar.
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.
我们报告了一项调查实验的结果，该实验旨在测试，在如何将征收的税款分配用于国家公共产品方面引发纳税人的偏好，以及提供有关公共支出构成的信息，是否会影响纳税人认为合适的税率。我们发现，信息对合适税率的水平没有影响。然而，当纳税人就如何使用税收收入为公共产品和服务提供资金表达他们的偏好时，他们愿意接受更高的税负。
