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KDI 경제정보센터

ENG
  • 경제배움
  • Economic

    Information

    and Education

    Center

한국관련자료
Paying Your Fair Share: Perceived Fairness and Tax Compliance
NBER
2024.06.25
We provide evidence on the role of fairness for tax compliance: households are willing to pay more in taxes if they believe that other households are contributing their fair share. We conducted an information-disclosure natural field experiment in the context of property taxes in the United States. We induced exogenous shocks to households‘ perceptions about the average tax rate paid by other households. We find that a higher perceived average tax rate decreases the probability of filing a tax appeal. Translating our estimates into a money metric, we find that for each additional $1 contributed by the average household, a taxpayer is willing to pay an extra $0.43 in his or her own taxes.