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My Taxes Are Too Darn High: Why Do Households Protest Their Taxes?

Author

Listed:
  • Brad Nathan
  • Ricardo Perez-Truglia
  • Alejandro Zentner

Abstract

In the United States and globally, taxpayers can file a protest to legally reduce their property taxes. While tax protests can provide a unique opportunity to study the (un)willingness to pay taxes, they have received little attention from researchers. Using a field experiment and a quasi-experiment, we study what motivates households to protest their property taxes. We find that both expected savings and filing frictions play significant roles. We estimate the magnitude of filing frictions using a money metric. We also discuss how low-cost interventions targeted at disadvantaged groups can mitigate existing disparities in the system of tax appeals.

Suggested Citation

  • Brad Nathan & Ricardo Perez-Truglia & Alejandro Zentner, 2025. "My Taxes Are Too Darn High: Why Do Households Protest Their Taxes?," American Economic Journal: Economic Policy, American Economic Association, vol. 17(1), pages 273-310, February.
    • Handle: RePEc:aea:aejpol:v:17:y:2025:i:1:p:273-310
    DOI: 10.1257/pol.20220768
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    More about this item

    JEL classification:

    • C93 - Mathematical and Quantitative Methods - - Design of Experiments - - - Field Experiments
    • D91 - Microeconomics - - Micro-Based Behavioral Economics - - - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making
    • G51 - Financial Economics - - Household Finance - - - Household Savings, Borrowing, Debt, and Wealth
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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