Do Indirect Taxes Promote Accountability? Testing The Effects of Revenue Modality on Citizen Behavior

• In Event: Fiscal Resources and Accountability

Brief Overview

Does the form that taxation takes matter for accountability? We combine observational and experimental to demonstrate that indirect taxation generates substantially fewer accountability pressures than direct taxation.

Authors

• Brandon de la Cuesta, Stanford University

• Helen V. Milner, Princeton University

• Daniel Lafayette Nielson, Brigham Young University-Provo

• Lucy E. S. Martin, UNC - Chapel Hill