The Resource I like to pay taxes : taxpayer support for government spending and the efficiency of the tax system

I like to pay taxes : taxpayer support for government spending and the efficiency of the tax system

Label
I like to pay taxes : taxpayer support for government spending and the efficiency of the tax system
Title
I like to pay taxes : taxpayer support for government spending and the efficiency of the tax system
Creator
Subject
Language
eng
Summary
This article is based on a simple proposition, which the authors believe but cannot prove: if taxpayers support the way their tax dollars are spent, they are more likely to comply voluntarily and less likely to change their behaviour to avoid tax. To show that their claim is plausible, the authors offer direct evidence from a literature involving experiments, draw on the more general economics and psychology literature on prosocial behaviour, and also invoke philanthropy as a "real world" analogy; after all, charitable donors contribute money voluntarily (indeed, 2% of the U.S. GDP), largely because they believe in the way their contributions are used. The authors' claim has a number of concrete policy applications. The government should publicize popular uses of tax dollars, and go to particular lengths to avoid the negative publicity associated with waste. The government also should make broader use of taxes, like lotteries for education and the social security tax, which are dedicated to specific (popular) spending programs. In addition to proposing greater reliance on user fees, they offer a new justification for subsidiarity - the idea that services should be provided by the lowest level of government competent to do so - on the theory that taxpayers will feel more connected to a local or state government's activities and less inclined to free ride within a homogeneous local community. They also suggest ways to adjust audit strategy and penalty structure to enhance prosocial motivations. Furthermore, they urge the government to seek voluntary contributions from taxpayers for programs they especially value. Finally, they explore the more controversial step of allowing taxpayers to allocate some of their tax bill to programs they value, and conclude that, at most, taxpayers should be permitted to do so only in a very limited way
Citation source
In: Tax law review. - New York. - Vol. 66 (2013),
http://library.link/vocab/creatorName
  • Listokin, Y
  • Schizer, D.M
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • tax compliance
  • fiscal sociology
  • user charge
  • subsidiarity
Label
I like to pay taxes : taxpayer support for government spending and the efficiency of the tax system
Instantiates
Publication
Label
I like to pay taxes : taxpayer support for government spending and the efficiency of the tax system
Publication

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