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A Taste for Taxes: Minimizing Distortions Using Political Preferences

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  • Emiliano Huet-Vaughn
  • Andrea Robbett
  • Matthew Spitzer

Abstract

The authors conduct an experiment with online workers to assess whether the distortionary effect of a tax is sensitive to the ideological match between taxpayer and tax expenditures.

Suggested Citation

  • Emiliano Huet-Vaughn & Andrea Robbett & Matthew Spitzer, "undated". "A Taste for Taxes: Minimizing Distortions Using Political Preferences," Mathematica Policy Research Reports b866678e69de4e27b481e4e94, Mathematica Policy Research.
    • Handle: RePEc:mpr:mprres:b866678e69de4e27b481e4e9489ad909
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    References listed on IDEAS

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    1. Robert McClelland & Shannon Mok, 2012. "A Review of Recent Research on Labor Supply Elasticities: Working Paper 2012-12," Working Papers 43675, Congressional Budget Office.
    2. Michael P. Keane, 2011. "Labor Supply and Taxes: A Survey," Journal of Economic Literature, American Economic Association, vol. 49(4), pages 961-1075, December.
    3. Sören Blomquist & Vidar Christiansen & Luca Micheletto, 2010. "Public Provision of Private Goods and Nondistortionary Marginal Tax Rates," American Economic Journal: Economic Policy, American Economic Association, vol. 2(2), pages 1-27, May.
    4. Cristian Sepúlveda, 2010. "Public Goods, Labor Supply and the Source of Economic Distortions," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1105, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    5. (IFS), Institute for Fiscal Studies (ed.), 2010. "Dimensions of Tax Design: The Mirrlees Review," OUP Catalogue, Oxford University Press, number 9780199553754.
    6. Jan-Emmanuel De Neve & Cait Lamberton & Michael I. Norton, 2014. "Eliciting Taxpayer Preferences Increases Tax Compliance," CEP Discussion Papers dp1270, Centre for Economic Performance, LSE.
    7. Robbett, Andrea & Matthews, Peter Hans, 2018. "Partisan bias and expressive voting," Journal of Public Economics, Elsevier, vol. 157(C), pages 107-120.
    8. Karen Smith Conway, 1997. "Labor Supply, Taxes, And Government Spending: A Microeconometric Analysis," The Review of Economics and Statistics, MIT Press, vol. 79(1), pages 50-67, February.
    9. Jeffrey Carpenter & Erick Gong, 2016. "Motivating Agents: How Much Does the Mission Matter?," Journal of Labor Economics, University of Chicago Press, vol. 34(1), pages 211-236.
    10. Charles L. Ballard & Don Fullerton, 1992. "Distortionary Taxes and the Provision of Public Goods," Journal of Economic Perspectives, American Economic Association, vol. 6(3), pages 117-131, Summer.
    11. Emmanuel Saez, 2001. "Using Elasticities to Derive Optimal Income Tax Rates," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 68(1), pages 205-229.
    12. Berinsky, Adam J. & Huber, Gregory A. & Lenz, Gabriel S., 2012. "Evaluating Online Labor Markets for Experimental Research: Amazon.com's Mechanical Turk," Political Analysis, Cambridge University Press, vol. 20(3), pages 351-368, July.
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    Cited by:

    1. Brad C. Nathan & Ricardo Perez-Truglia & Alejandro Zentner, 2020. "My Taxes are Too Darn High: Why Do Households Protest their Taxes?," NBER Working Papers 27816, National Bureau of Economic Research, Inc.
    2. Matias Giaccobasso & Brad C. Nathan & Ricardo Perez-Truglia & Alejandro Zentner, 2022. "Where Do My Tax Dollars Go? Tax Morale Effects of Perceived Government Spending," NBER Working Papers 29789, National Bureau of Economic Research, Inc.
    3. Lu, Kelin, 2022. "Overreaction to capital taxation in saving decisions," Journal of Economic Dynamics and Control, Elsevier, vol. 144(C).

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    More about this item

    Keywords

    Taxes; Labor supply; Efficiency cost of taxation; Experiment; Political preferences; Ideology; Distortion; Expenditures;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • J22 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Time Allocation and Labor Supply
    • C9 - Mathematical and Quantitative Methods - - Design of Experiments
    • D03 - Microeconomics - - General - - - Behavioral Microeconomics: Underlying Principles
    • H50 - Public Economics - - National Government Expenditures and Related Policies - - - General

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