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Si us plau utilitzeu sempre aquest identificador per citar o enllaçar aquest document: https://hdl.handle.net/2445/191718
Public Transportation, Fare Policies and Tax Salience
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This paper empirically tests whether property owners react to the salience of taxes in terms of their consumption of public services. Exploiting a policy change that reduced fares on public transport in various municipalities of the metropolitan area of Barcelona, we find that salience of the tax to finance the fare reduction increases the consumption of public transportation. Our empirical findings support the hypothesis that the salience of taxes may affect the consumption behavior of taxpayers and our main results contribute to previous empirical evidence relating tax salience and consumption behavior regarding public services.
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CERVINI-PLA, Maria, TOMÀS FORNÉS, Mariona, VÁZQUEZ GRENNO, Javier. Public Transportation, Fare Policies and Tax Salience. _IEB Working Paper 2022/05_. [consulta: 25 de febrer de 2026]. [Disponible a: https://hdl.handle.net/2445/191718]