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Outcomes or participation?: Experimentally testing competing sources of legitimacy for taxation
Max-Planck-Institute for Research on Collective Goods, Bonn, Germany.
Economics Department, Trento University, Trento, Italy.
Jönköping University, Jönköping International Business School, JIBS, Economics. LUT Business School, LUT University, Lappeenranta, Finland.ORCID iD: 0000-0002-7402-0421
2023 (English)In: Economic Inquiry, ISSN 0095-2583, E-ISSN 1465-7295Article in journal (Refereed) Epub ahead of print
Abstract [en]

Legitimacy may result from support for projects that a government implements. However, legitimacy may also result from the opportunity to participate in the selection process of projects. We tested the strength of these competing sources of legitimacy experimentally and their relationship. We find a straightforward effect of the former: the more projects a participant supports, the higher their taxes. Participants are also willing to pay for participation; if they have had a say, they pay higher taxes. Yet, most of this effect is actually instrumental: participants want participation to ensure that their taxes are used for purposes they deem acceptable. 

Place, publisher, year, edition, pages
John Wiley & Sons, 2023.
Keywords [en]
experiment, legitimacy, rule following, tax morale
National Category
Economics
Identifiers
URN: urn:nbn:se:hj:diva-62995DOI: 10.1111/ecin.13188ISI: 001115214900001Scopus ID: 2-s2.0-85177579112Local ID: HOA;intsam;918954OAI: oai:DiVA.org:hj-62995DiVA, id: diva2:1817030
Available from: 2023-12-05 Created: 2023-12-05 Last updated: 2024-01-09

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Morreale, Azzurra

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