Popular Responsiveness to Taxation

In this article we conduct an examination of voter sensitivity to levels of state taxation by developing and testing models that emphasize the infor-mation costs associated with taxation issues. We are able to demonstrate, in some contrast to previous studies, that mass opinion about taxation has systematic and predictable components. Hostility to state taxes is found to vary systematically with actual tax levels. We also demonstrate that voters are able to link opinions on taxes to opinions of government performance. The relationship between voters and economics has generally been well discussed in the political science literature A sizable body of literature examines the various effects on public opinion of government spending, personal income, unemploy-ment, and inflation. The relationship between citizen opinion and taxation has, however, been examined in less detail. When this relationship has been explored it is often characterized as one where voter ignorance and confusion reign, and where politicians rarely suffer electorally for revenue actions. Much of the extant theoretical and empirical research suggests that citizens are largely unaware o