Tuesday, September 27, 2011
Oxytocin infusions might also increase citizens’ willingness to fund public goods through tax compliance, particularly if taxpayers perceived that their tax payments would benefit their in-groups. Of course, the government cannot distribute nasal inhalers along with Forms 1040. But it could try to increase taxpayer oxytocin levels nonpharmacologically, by presenting tax compliance as part of a trusting and reciprocal relationship. But what reciprocal relationship should the government try to trigger? There are at least three possibilities: (i) taxpayer-government reciprocity, (ii) taxpayer-taxpayer reciprocity framed by cooperative funding of public goods, and (iii) taxpayer-taxpayer reciprocity presented as a more intimate personal connection, for example with the help of an advertising narrative.