Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. Terms of use: Documents in AbstractWe report results from a survey experiment aimed at testing whether providing information on the national public expenditure to the taxpayers and whether involving them in the process of allocating tax revenues over public goods in ‡uence the level of the adequate tax rate -the fraction of income that individuals consider adequate to pay as taxes. We …nd that providing information on public expenditure does not in ‡uence the level of the adequate tax rate. On the contrary, the level of the adequate tax rate substantially increases when taxpayers can get to choose the public goods to …nance through their taxation JEL classi…cation: H24, H50, D31.

We report results of a survey experiment aimed at testing whether eliciting taxpayer preferences on how to allocate the collected taxes over national public goods as well as providing information about the composition of the public expenditure influence the tax rate that taxpayers consider adequate to pay. We find that information exerts no effects on the level of the adequate tax rate. However, taxpayers are willing to accept a higher tax burden when they express their preferences on how to use tax revenues to finance public goods and services.