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Rethinking Local Choice: Experimental Evidence on Taxpayer Sentiment and Public School Funding
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DOI：10.1111/puar.70161.png)
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Abstract
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Taxpayers often have conflicting views on what constitutes fair taxation and how tax revenues should be allocated. We work with Vermont legislators on the policy concern of sentiment in a property tax setting, given the Vermont Supreme Court ruling around the principle of educational equality. To explore tax sentiment in a complex and highly regulated environment, we use a behavioral public administration approach for our experiment. Our findings are threefold: (1) we identify four central themes of taxpayer sentiment regarding property taxes: fairness and equity, transparency and accountability, responsible use of public funds, and the burden on vulnerable populations; (2) we demonstrate that taxpayer sentiment and agency are significantly shaped by how property tax revenue is allocated; and (3) we show how practitioner-academic collaborations can address the tensions inherent in tax policy design.
Keywords:
behavioral public administration
choice architecture
tax policy and sentiment
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