No Representation without Taxation? A Study of the Impact of Tax Return Filing on Voter Turnout

• In Event: Tax

Abstract

Based in the theories of social identity and identity-based motivation, we investigate the link between the act of filing a tax return and the act of voting. We believe that the act of filing a tax return contributes to the development of a “citizen” identity, which motivates the citizen to act in ways that support that identity, including engaging in the political process through voting. Using archival data from individual tax returns and voter turnout records from the 2012 U.S. presidential election, aggregated at the zip code level, we find that filing a tax return is associated with an increased likelihood to vote. This relation holds even among a subset of lower income taxpayers, who are, on average, less likely to vote than the population as a whole.

Authors

• Joanna L. Garcia, John Carroll University

• Alan Stancill, Mississippi State University