Behavioral Science 

Scholars: Daniel Kahneman & Amos Tversky
Key Paper: Prospect Theory: An Analysis of Decision under Risk (1979)
Summary:People feel losses more strongly than equivalent gains. When citizens realize taxes have already left their pockets, they see failing services not as “missing improvements,” but as losses that must be recovered. That shift changes behavior: passive frustration becomes demand. Making taxes visible taps into this natural human instinct: we fight to get back what is ours.

Scholars: Daniel Kahneman, Jack Knetsch, Richard Thaler
Key Paper: Experimental Tests of the Endowment Effect (1990)
Summary:
We value things more once we feel we own them. Visible taxation creates that same sense of ownership: citizens feel entitled to what they paid for. When the “purchase” is clear, tolerance for failure drops, and insistence on accountability rises. The mindset shifts from asking for help to protecting what’s mine.

Scholars: De la Cuesta, Milner, Nielson & others
Key Paper: Governments’ Strategic Reliance on Hidden Taxes (2022)
Summary:
Governments often use indirect taxes intentionally to avoid accountability. When taxes are buried in prices, people don’t feel the loss, so they don’t demand results. This design weakens citizen leverage. Revealing the true cost restores bargaining power and increases pressure on those in charge.

Scholars: Bates & Lien; Charles Tilly
Key Works: Taxation and Representation Theory (1985; 1990)
Summary:
Historically, taxation and democracy grow together: no pay, no say → pay, demand say. Visible contributions give citizens leverage to insist on rights, services, and representation. Hidden taxation breaks this bargain, so restoring visibility helps rebuild citizens’ rightful place at the table.

Scholar: Jonathan Weigel
Key Paper: The Participation Dividend of Taxation (QJE)
Summary:
When the state asks people to pay taxes directly, citizens show up more: to meetings, oversight, and action. Paying visibly transforms identity: from beneficiary to stakeholder. Even imperfect taxation increases engagement, because taxpayers expect accountability in return.

Scholar: L. Paler
Key Paper: Keeping the Public Purse (2013)
Summary:
When people face constant service failures with no clear target to blame, they stop trying. This resignation is produced by invisibility — if you can’t see what you paid or who failed you, why demand change? The antidote is clear responsibility: cost → culprit → pressure.

Scholars: Richard Thaler & Cass Sunstein
Key Book: Nudge (2008 / 2012)
Summary:
Small design choices influence big outcomes. If civic action is made easy- one-tap calls, auto-filled complaints, timely prompts- people follow through. Nudges help convert “I should do something” into I already did. Simplicity = more action = more accountability.

Key Insight Source: Political economy & behavioral research (various)
Key Idea: Clear stakes + clear targets + visible allies = action
Summary:
People hesitate to act alone, even when angry. But when they see others mobilizing, and know exactly who must respond, coordination rises fast. Visibility of group contributions and shared demands lowers fear and increases participation. The result: isolated frustration becomes organized pressure.

Key Insight Source: Social psychology & behavioral science
Key Idea: “People like me do this” changes behavior
Summary:
We take cues from our peers. When accountability becomes normal and participation is visible then more people join. Public recognition (e.g., leaderboards, progress updates) reinforces these norms. It shifts culture from resignation to routine activism.

Key Insight Source: Behavioral design literature
Key Idea: Make the right action the easiest action
Summary:
Most good intentions fail because the next step feels confusing or time-consuming. Reducing friction, fewer clicks, no searching for contacts, instant group action, dramatically boosts engagement. When citizens can act quickly and confidently, accountability gains momentum.