Stanley, L. and Hartman, T. (2017) Tax preferences, fiscal transparency, and the meaning of welfare: An experimental study. Political Studies. ISSN 0032-3217
Abstract
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.
Metadata
Authors/Creators: |
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Copyright, Publisher and Additional Information: | © The Author(s) 2017. This is an author produced version of a paper subsequently published in Political Studies. Uploaded in accordance with the publisher's self-archiving policy. |
Keywords: | Tax; survey experiment; UK; welfare; budgets |
Dates: |
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Institution: | The University of Sheffield |
Academic Units: | The University of Sheffield > Faculty of Social Sciences (Sheffield) |
Depositing User: | Symplectic Sheffield |
Date Deposited: | 10 Nov 2017 12:30 |
Last Modified: | 09 Jun 2020 10:27 |
Published Version: | https://doi.org/10.1177/0032321717731661 |
Status: | Published online |
Publisher: | SAGE Publications |
Refereed: | Yes |
Identification Number: | https://doi.org/10.1177/0032321717731661 |