Teaching Tax Brackets: Evidence From A Randomized Survey Experiment

Patrick Sullivan

National Tax Journal, 2026, vol. 79, issue 3, 545 - 579

Abstract: How does information about tax brackets affect beliefs regarding the income tax system? In a survey experiment with more than 1,600 US participants, respondents randomly received an informational video detailing tax bracket mechanics and differences between average and marginal rates. The treatment reduces agreement that earnings increases causing entry into higher brackets trigger net income losses and lowers individual stated propensity to engage in an array of potentially suboptimal behaviors (e.g., rejecting pay raises, working less, being less entrepreneurial, and evading taxes). The paper discusses how similar interventions could help to improve the efficiency of the US tax system.

Date: 2026
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