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Contradictory to the perceived provision of public goods, we find surprisingly no association between firms' willingness to pay local business tax and the actual provision of public goods. Trust in local governments' handling of tax revenue increases firms' willingness to pay local business tax significantly, with an effect size of about twice as large as for the perception of provided private-related public goods. These findings indicate that the handling of tax revenues exerts a more pronounced influence on firms' willingness to pay than the actual utilization of these revenues. Documenting tax revenue implications, we further show that the average willingness to pay local business tax within a local government is associated with a significant decrease in tax avoidance by about 10%. Our results inform local governments about how the provision of public goods and the building of trust can sustainably contribute to firms' willingness to pay local business tax. Thus, our results contribute to the understanding of how taxes can be efficiently collected and effectively used.","lang":"eng"}],"status":"public","oa":"1","date_updated":"2024-10-30T07:30:13Z","date_created":"2024-10-30T07:30:08Z","author":[{"last_name":"Giese","full_name":"Giese, Henning","id":"92812","first_name":"Henning"},{"first_name":"Vanessa","id":"83380","full_name":"Heinemann-Heile, Vanessa","last_name":"Heinemann-Heile"}],"title":"Firms' Willingness to Pay Local Business Tax - The Impact of Trust and Public Goods","doi":"https://dx.doi.org/10.2139/ssrn.4972829","main_file_link":[{"url":"https://ssrn.com/abstract=4972829","open_access":"1"}],"year":"2024","citation":{"ieee":"H. Giese and V. Heinemann-Heile, <i>Firms’ Willingness to Pay Local Business Tax - The Impact of Trust and Public Goods</i>. 2024.","chicago":"Giese, Henning, and Vanessa Heinemann-Heile. <i>Firms’ Willingness to Pay Local Business Tax - The Impact of Trust and Public Goods</i>. 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Heinemann-Heile, Firms’ Willingness to Pay Local Business Tax - The Impact of Trust and Public Goods, 2024.","bibtex":"@book{Giese_Heinemann-Heile_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 158}, title={Firms’ Willingness to Pay Local Business Tax - The Impact of Trust and Public Goods}, DOI={<a href=\"https://dx.doi.org/10.2139/ssrn.4972829\">https://dx.doi.org/10.2139/ssrn.4972829</a>}, author={Giese, Henning and Heinemann-Heile, Vanessa}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 158} }"}},{"publication_status":"published","citation":{"apa":"Heinemann-Heile, V., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C. (2024). <i>Firms’ Tax Misperception</i>. <a href=\"https://doi.org/10.2139/ssrn.4300919\">https://doi.org/10.2139/ssrn.4300919</a>","short":"V. Heinemann-Heile, H.-P. Huber, R. Maiterth, C. 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