Econ Papers Daily / 期刊论文
财政信息与纳税意愿：来自调查实验的证据
Fiscal information and stated willingness to pay taxes: evidence from a survey experiment
摘要
We study whether concise fiscal information affects citizens’ stated willingness to pay taxes. We use a four-wave randomized survey experiment conducted in Spain during 2020–2021. Treated respondents received quantitative information on general government revenue as a share of GDP in Spain and selected comparator countries, presented in the survey as a broad indicator of the aggregate fiscal burden, together with a brief discussion of the trade-offs associated with taxation. The treatment increases stated willingness to pay higher taxes for improved public services and social benefits. The main ordered-logit estimate implies an increase of about 4.7 percentage points in the probability of expressing a positive willingness to pay more taxes. The result is robust to alternative codings of the outcome, alternative classifications of prior beliefs, and additional checks addressing interpretation and content specificity. We interpret the estimates as immediate stated responses to fiscal information, rather than as persistent changes in underlying preferences or behaviorally revealed willingness to pay.
中文摘要
我们研究简洁的财政信息是否会影响公民申报的纳税意愿。我们利用2020—2021年在西班牙开展的一项四轮随机调查实验。处理组受访者获得了关于西班牙及选定比较国家一般政府收入占GDP比重的定量信息，调查中将其作为总体财政负担的宽泛指标呈现，并附有关于税收相关权衡的简要讨论。该处理提高了受访者为改善公共服务和社会福利而申报愿意缴纳更高税收的意愿。主要的有序logit估计意味着，表达愿意缴纳更多税收的概率增加约4.7个百分点。该结果对结果的替代编码、先前信念的替代分类，以及针对解释性和内容特异性的额外检验均稳健。我们将这些估计解释为对财政信息的即时申报反应，而非底层偏好或行为揭示的支付意愿的持久变化。