Reproduction Files

Research DescriptionThis repository accompanies the article "When More Isn't Always Better: Non-Monotone Preferences and the Synergy of Rebates and Earmarking in Carbon Tax Design." It provides the data and documentation necessary to reproduce the core findings.ObjectiveThe study investigates public acceptance of carbon tax reforms in Austria, focusing on how revenue use strategies, specifically lump-sum rebates and earmarking for public purposes, shape support for carbon pricing. Unlike prior work, it allows for and identifies non-monotonic preferences, where more is not always better (e.g., larger rebates do not always increase support).Methodology SummaryData Source: Online survey with 1,216 participants (March–May 2022).Design: An Adaptive Choice-Based Conjoint (ACBC) experiment implemented in Lighthouse Studio (Sawtooth Software).Estimation: Hierarchical Bayesian modeling to recover individual-level part-worth utilities.Attributes Studied:Tax level (0–125 €-cent per liter)Lump-sum rebate (€0–€300 annually)Earmarking use of remaining tax revenue (e.g., public transport, climate protection, general budget, etc.)Key FindingsA moderate tax increase (10–25 €-cent/liter) often gains more support than no tax at all.€100 is the most popular rebate amount; support declines for both higher and lower values.Earmarking funds for public transport or climate protection is crucial to achieving majority support.Preferences are non-monotonic and heterogeneous, highlighting the importance of flexible estimation methods.Contact detailsFor questions, please contact [e-mail]