Tax Preferences, Fiscal Transparency, and the Meaning of Welfare: An Experimental Study.

What is the effect of providing personally tailored budgetary information on public attitudes to tax and spending? We address this question with a survey experiment based on the annual tax summaries introduced by the UK tax authorities in 2014. By subtly manipulating the categories of state spending...

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Detalles Bibliográficos
Publicado en:Political Studies Vol. 66; no. 4; pp. 830 - 851
Autores principales: Stanley, Liam, Hartman, Todd K.
Formato: Artículo
Publicado: Sage Publications Inc. Nov2018
Materias:
Acceso en línea:Ver este registro en EBSCOhost
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        atl: Tax Preferences, Fiscal Transparency, and the Meaning of Welfare: An Experimental Study.
      aug:
        au:
          Stanley, Liam
          Hartman, Todd K.
        affil:
          Department of Politics, The University of Sheffield, Sheffield, UK
          Sheffield Methods Institute, The University of Sheffield, Sheffield, UK
      su:
        United Kingdom
        Public welfare
        Fiscal policy
        Budget
        History
        Public opinion on taxes
        Tax expenditures
        Transparency in government
        Surveys
        History of public spending
        Twenty-first century
      sug:
        subj:
          Public welfare
          Fiscal policy
          Budget
          History
          United Kingdom
          Public Finance Activities
          Health and Welfare Funds
          Other Individual and Family Services
          Emergency and Other Relief Services
          Administration of Human Resource Programs (except Education, Public Health, and Veterans' Affairs Programs)
          Public opinion on taxes
          Tax expenditures
          Transparency in government
          Surveys
          History of public spending
          Twenty-first century
      keyword:
        budgets
        survey experiment
        tax
        UK
        welfare
        budgets
        survey experiment
        tax
        UK
        welfare
      ab: What is the effect of providing personally tailored budgetary information on public attitudes to tax and spending? We address this question with a survey experiment based on the annual tax summaries introduced by the UK tax authorities in 2014. By subtly manipulating the categories of state spending – in particular, the controversial category of ‘welfare’ – to invoke a sense of unfairness, we show how budget information in general and the United Kingdom’s annual tax summaries in particular impact support for state spending. Though the stated aim of providing personalised tax receipts to income taxpayers is to enhance fiscal transparency, doing so may also damage support for state spending if the information provides a sense that existing redistribution is unfair. The article contributes to political science debates about public attitudes to tax and spending, the character and trade-offs of fiscal transparency, and the framing effects of welfare.
      pubtype: Academic Journal
      doctype: Article
      src: R
    language: English
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