vix.ing · top · new · best · stats · spec

Worth the effort? Compliance costs, heuristics, and perceived program accessibility

2026/02/18 by M. T. Allen, Cody A. Drolc · 1 voice
Economics, Econometrics and Finance · Social Sciences · #Taxation and Compliance Studies #Public Policy and Administration Research #E-Government and Public Services

paper · doi:10.1093/jopart/muag007

openalex publication_date 2026/02/18 · openalex created_date 2026/02/19 · openalex updated_date 2026/07/31

Abstract

Abstract Administrative burdens can deter individuals from engaging with government programs before they ever encounter formal application requirements. Drawing on the administrative burden framework and theories of heuristic decision-making, this study examines how prospective applicants form early judgments about program accessibility when presented with varying levels of compliance costs. Using three survey experiments centered on a fictional grocery benefit (N = 2,407, N = 965) and a one-time federal tax rebate (N = 1,004), we assess how documentation requirements and effort cues shape perceptions of eligibility, willingness to apply, and perceived accessibility. We find that greater documentation requirements or mismatched time cues lowered perceived eligibility and willingness to apply. Yet asking respondents to pause and estimate the effort reversed those effects, but only for individuals who already possessed the documentation or could form a concrete time estimate about the effort. These findings highlight the role of expected burden and heuristic judgments in shaping pre-application decisions, extending administrative burden research beyond realized experiences to the earliest stages of program engagement.

Citations

Discussions

Related