We use a framed survey to measure how associating the name “Trump” with the Tax Cuts and Jobs Act (TCJA) affects people’s satisfaction of said Act. Our research included 72 participant clients from a Volunteer Income Tax Assistants (VITA) program, who were asked to provide baseline data regarding political affiliation and attitudes prior to having tax returns completed. We find that using the name “Trump” with people who self-identify as Republican results in more satisfaction with the Act, whereas, for people with who do not self-identify as Republican, association with the name “Trump” does not precipitate stronger or weaker satisfaction with the Act.
McKnight, Mark and Price, Curtis R. and Dill, Andrew T. and Bryan, Timothy and Bueltel, Brett, Who Gives a Trump? Evidence of Framing Effects in Tax Policy. Journal of Accounting, Ethics and Public Policy 23(1): 149-164 (2022).