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Field Before After
Trial Status in_development completed
Trial End Date June 14, 2021 June 30, 2021
Last Published May 14, 2021 09:36 AM October 25, 2023 12:38 PM
Study Withdrawn No
Data Collection Complete Yes
Public Data URL
Is there a restricted access data set available on request? No
Program Files Yes
Program Files URL
Data Collection Completion Date June 30, 2021
Is data available for public use? Yes
Building on Existing Work No
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Paper Abstract Using survey experiment data, we investigate whether individuals in Mexico modify their stated preferred tax rate as a function of the rate paid by the rich. Our experimental treatment finds that participants increase their willingness to pay taxes by approximately 2.3 percentage points, or 19 percent, when informed that the rich will pay 60 percent of their income in taxes instead of 30 percent (control group). The effect is not statistically significant for other scenarios, in which the rich pay 50, 40, or 20 percent relative to the control group. As participants know that the current tax rate for the rich is 30 percent, the experiment can measure the willingness to pay more in taxes as a function of the proposed rate for the rich. Our results show that people expect a progressive system and are willing to pay more if the rich pay much more. Moreover, this increase in willingness to pay taxes is driven mainly by individuals with high socioeconomic status and individuals whose trust in the government is above the median. Our findings are in line with experiments using public goods games with inequality in endowments that highlight the importance of social norms concerning the behavior of the rich. However, they contradict the predictions of traditional economic and political science models in which an increase in taxes paid by the rich decreases the tax rates that others are willing to pay.
Paper Citation Campos-Vazquez, Raymundo M, Alice Krozer, and Aurora A Ramírez-Álvarez. 2023. “Preferred Tax Rates Depend on the Rates Paid by the Rich.” Journal of Behavioral and Experimental Economics 104: 102025.
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