Are we taxing ourselves?

A-Tier
Journal: Journal of Public Economics
Year: 2011
Volume: 95
Issue: 1
Pages: 164-176

Score contribution per author:

2.011 = (α=2.01 / 2 authors) × 2.0x A-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

Abstract

We let consumers vote on tax regimes in experimental markets. We test if taxes on sellers are more popular than taxes on consumers, i.e. on voters themselves, even if taxes on sellers are inefficiently high. Taxes on sellers are more popular if voters underestimate the extent of tax-shifting in the market. We show that inexperienced voters are prone to such a tax-shifting bias, that experience is an effective de-biasing mechanism, but that pre-vote deliberation about tax regimes makes initially held opinions more extreme rather than correct. Our results suggest that voting on taxes is prone to bias and that easy-to-interpret facts are needed to de-bias voters.

Technical Details

RePEc Handle
repec:eee:pubeco:v:95:y:2011:i:1:p:164-176
Journal Field
Public
Author Count
2
Added to Database
2026-01-29