arbiter
JournalsAccount

Has COVID‐19 vaccination success increased the marginal willingness to pay taxes?

José María Durán‐Cabré et al.

Fiscal Studies2025https://doi.org/10.1111/1475-5890.12398article
AJG 2ABDC B
Weight
0.41

Abstract

The COVID‐19 vaccination campaign can be regarded as a public‐sector success story. Given the shock caused by the pandemic, the highly visible and successful response of the public authorities in rolling out the vaccination might have elicited an increase in public trust. We test whether the vaccination process increased the marginal willingness to pay taxes (MWTP). Taking advantage of the different paths taken by the vaccination roll‐out in Spain, we employ a difference‐in‐differences empirical strategy, complemented by an event study, to infer causality running from vaccination coverage to MWTP. We find an increase in MWTP caused by the good governance of the vaccination campaign.

2 citations

Open via your library →

Cite this paper

https://doi.org/https://doi.org/10.1111/1475-5890.12398

Or copy a formatted citation

@article{josé2025,
  title        = {{Has COVID‐19 vaccination success increased the marginal willingness to pay taxes?}},
  author       = {José María Durán‐Cabré et al.},
  journal      = {Fiscal Studies},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1111/1475-5890.12398},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

Has COVID‐19 vaccination success increased the marginal willingness to pay taxes?

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.41

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.25 × 0.4 = 0.10
M · momentum0.55 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.