Paying your fair share: Perceived fairness and tax compliance

• 成果类型: Article
• 署名作者: Nathan, Brad; Perez-Truglia, Ricardo; Zentner, Alejandro
• 署名单位: Rutgers University System; Rutgers University New Brunswick; University of California System; University of California Los Angeles; University of Texas System; University of Texas Dallas
• 刊物名称: JOURNAL OF ACCOUNTING & ECONOMICS
• ISSN/ISSBN: 0165-4101; 1879-1980
• DOI: 10.1016/j.jacceco.2025.101838
• 发表日期: 2026-04
• 页码: 101838
• 关键词: Property taxes; information disclosure; tax compliance; fairness; field experiments; DECISION; redistribution; numeracy

摘要

We provide evidence on the role of perceived fairness in tax compliance. Are households more willing to pay taxes when they believe others contribute their fair share? We investigate this question with a natural field experiment in the context of U.S. property taxes. Using an information-disclosure experiment, we exogenously shifted households' perceptions of the average tax rate paid by others. We find that higher perceived average tax rates increase perceptions of fairness and reduce the likelihood of tax appeals. For every additional $1 paid by the average household, a taxpayer is willing to contribute $0.43 more. In the field experiment, subjects were informed about the average tax rate but not why it might differ from theirs. A complementary survey shows this context matters: when households learn others pay lower rates due to exemptions such as disability or advanced age, they are more willing to tolerate unequal rates.