POPULAR RESPONSIVENESS TO TAXATION

In this article we conduct an examination of voter sensitivity to leve ls of state taxation by developing and testing models that emphasize t he information costs associated with taxation issues. We are able to d emonstrate, in some contrast to previous studies, that mass opinion ab out taxation has systematic and predictable components. Hostility to s tate taxes is found to vary systematically with actual tax levels. We also demonstrate that voters are able to link opinions on taxes to opi nions of government performance.