Lamberton, C. (2013). A spoonful of choice: How allocation increases satisfaction with tax payments. Journal of Public Policy & Marketing, 32(2), 223-238.
How can tax payment be made more satisfying? The author focuses on the low volition and collective nature of tax-funded benefits as primary causes of low satisfaction with tax payment. Three studies suggest that allowing people to allocate a small portion (in the present research, 10%) of their payment across budgets provided by the billing party both introduces an element of volition into the payment ...