At first glance, one might think that lowering taxes would make people happier, because having more disposable income increases their wellbeing. But other factors can also come into play, such as whether the tax cuts are perceived as fair and whether they are accompanied by unpopular spending cuts.
其中部分原因是因为证据不足；但复杂的互动有时会很难确定因果关系。乍看上去，人们可能认为减税会让人更快乐，因为拥有更多可支配收入增进了他们的福祉。但其他因素也有可能发挥作用，如减税在民众眼中是否公平、以及是否伴有不受欢迎的开支紧缩。