Abstract
This paper examines whether providing citizens with tax receipts—documents detailing how their taxes are spent—can improve trust in government. Drawing on public choice theory, rational ignorance, and principal-agent models, the study explores how information influences public perception. A difference-in-differences analysis across five countries that introduced tax receipt initiatives reveals that trust in government actually declined following their implementation. This decline intensified over time, suggesting that transparency may expose gaps between government actions and citizen expectations. While tax receipts may increase awareness, they do not inherently foster trust. The findings highlight that transparency tools like tax receipts must be paired with substantive reforms to build accountability and public confidence. This study contributes to ongoing discussions on transparency by emphasizing the context-dependent nature of information-based governance strategies.
Advisor
Tian, Huiting
Department
Economics
Recommended Citation
Dechasa, Noah, "Transparency in Action: Evaluating the Influence of Taxpayer Receipt Initiatives on Public Trust in Government" (2025). Senior Independent Study Theses. Paper 11388.
https://openworks.wooster.edu/independentstudy/11388
Publication Date
2025
Degree Granted
Bachelor of Arts
Document Type
Senior Independent Study Thesis
© Copyright 2025 Noah Dechasa