In 2000, voters decided to lower the Mass. tax rate from 5.85% to 5% by a 59 to 41 margin. To appease the voters who voted against the reduction, they put in an option on the tax forms that lets voters pay the old, higher rate.
People are very predictable. Almost no one choose to pay the higher rate. Typically, people against lowering taxes really want other people to pay higher taxes...not themselves. Of the 3,240,000 returns filed in 2005, only 1,162 opted for the higher rate causing less than $200,000 in extra taxes to be collected. The latest data for 2006 shows that of the 1,540,000 tax returns filed, only 424 people opted for the higher rate. The average income of these people is $20,000.
I bet if the one could check a box that forces their neighbor to pay a higher rate, more boxes would be checked.
Bookmark for future reference. Thanks for posting.