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Erscheinungsjahr: 
2014
Schriftenreihe/Nr.: 
IWQW Discussion Papers No. 02/2014
Verlag: 
Friedrich-Alexander-Universität Erlangen-Nürnberg, Institut für Wirtschaftspolitik und Quantitative Wirtschaftsforschung (IWQW), Nürnberg
Zusammenfassung: 
We report results from a survey experiment aimed at testing whether providing information on the national public expenditure to the taxpayers and whether involving them in the process of allocating tax revenues over public goods influence the level of the adequate tax rate - the fraction of income that individuals consider adequate to pay as taxes. We find that providing information on public expenditure does not influence the level of the adequate tax rate. On the contrary, the level of the adequate tax rate substantially increases when taxpayers can get to choose the public goods to finance through their taxation.
Schlagwörter: 
Tax Choice
Adequate Tax Rate
Survey Experiment
JEL: 
H24
H50
D31
Dokumentart: 
Working Paper

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