Document Type
Essay
Publication Date
2026
Publication
Pittsburgh Tax Review
Volume
23
Abbreviation
Pitt. Tax Rev.
First Page
307
Abstract
This Essay explores the concept of social media echo chambers in the context of tax law. Specifically, in addressing this Symposium’s topic of “AI in Tax Law,” the Essay argues that a significant and growing number of taxpayers encounter information about the tax system through their interaction with social media content that is selected by machine-learning algorithms. Tax information, commentary, and advice abound on social media, and nearly eighty percent of those considered Gen-Z or millennials seek out tax and financial advice on social media platforms. Policymakers who are interested in keeping the public informed about the tax system, thereby promoting tax compliance, must grapple with the fact that these algorithms shape how people learn tax information. As the Essay will describe, baseline tax information among U.S. taxpayers is already very low, and the potential for tax echo chambers to circulate and reinforce bad information only exacerbates this issue. What’s more, outreach efforts to educate the public are unlikely to reach users who find themselves in certain tax echo chambers.
Part I of this Essay provides background on social media platforms, their machine-learning algorithms that select content for each user, and the concept of echo chambers. Part II describes research showing that tax literacy (i.e., a basic understanding of the tax system) is extremely low in the United States. It also describes how an increasing number of taxpayers seek out and learn tax information on social media. Part III applies the concept of social media echo chambers to tax law and argues that social media algorithms create new and unique challenges for tax administration. This Part also contains a case study showing how two different TikTok users encounter significantly different content when searching for information about taxes. Part IV concludes with some tentative recommendations, including bolstering efforts to improve tax literacy starting in high school (or earlier).