Exploring the Demographic and Psychological Predictors of Willingness to Pay Taxes for the Environment Among Filipino Taxpayers in 2010 and 2020

Society has a collective responsibility to preserve the natural environment, which is practiced in different ways, including paying taxes. However, little is known about factors contributing to people’s willingness to pay taxes for the environment. This exploratory study examined the demographic (age, gender, education, income, type of community) and psychological predictors (perceived socioeconomic status, environmental concern, environmental self-efficacy, environmental skepticism, governmental trust) of willingness to pay higher taxes for the environment by conducting a secondary analysis of two nationally representative datasets collected one decade apart, the Philippine datasets from International Social Survey Programme 2010 and 2020 Environment Modules. Based on the 2010 sample (N=1200), the results of hierarchical regression revealed that younger adults and those living in big cities are more willing to pay taxes for the environment. However, no psychological predictors were associated with willingness to pay taxes. Results from the 2020 sample (N=1500) showed that males and people living in big cities are more willing to pay taxes for the environment. Psychological predictors, including subjective perception of socioeconomic status (but not objective socioeconomic status), lower environmental self-efficacy, and greater governmental trust, significantly predicted a greater willingness to pay taxes for environmental causes. Limitations, future directions, and policy implications were discussed.