Public Economics Commons^™

Taxation With Representation Ain't So Hot Either: An Empirical Analysis Of Taxpayer Satisfaction, Rei Kawano

CMC Senior Theses

This paper analyzes whether the decreasing progressivity of the US Federal Tax system appear to affect taxpayer satisfaction. I use data from the publicly available General Social Survey and combine them with average tax rates from Piketty and Saez (2007). In this study, two distinct questions are addressed: (1) Is a taxpayer’s belief that his or her own federal income tax is too high affected by their actual average tax rates? (2) Is a taxpayer’s belief that his or her own federal income tax is too high affected by the progressivity of the federal income tax?

The results show that …