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Don’t Tax Me? Determinants of Individual Attitudes Toward Progressive Taxation

Author

Listed:
  • Hennighausen Tanja

    (University of Mannheim, Mannheim, Germany)

  • Heinemann Friedrich

    (ZEW Mannheim, Mannheim, Germany)

Abstract

This contribution empirically analyzes the individual determinants of tax rate preferences. For that purpose, we use representative survey data from the German General Social Survey, which offers information on attitudes toward progressive, proportional and regressive taxation. On the basis of theoretical considerations, we explore the factors which, beyond an individual’s financial interest, should drive preferences for progressive taxation. Our empirical results confirm that the narrow redistributive self-interest does not offer the sole explanation of the heterogeneity in individual attitudes. Rather, we show that the choice of the favored tax rate is also driven by fairness considerations and beliefs on the role of effort for economic success.

Suggested Citation

  • Hennighausen Tanja & Heinemann Friedrich, 2015. "Don’t Tax Me? Determinants of Individual Attitudes Toward Progressive Taxation," German Economic Review, De Gruyter, vol. 16(3), pages 255-289, August.
    • Handle: RePEc:bpj:germec:v:16:y:2015:i:3:p:255-289
    DOI: 10.1111/geer.12050
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    Keywords

    Tax progression; policy preferences; fairness; ALLBUS;
    All these keywords.

    JEL classification:

    • H89 - Public Economics - - Miscellaneous Issues - - - Other
    • D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
    • C42 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods: Special Topics - - - Survey Methods
    • A13 - General Economics and Teaching - - General Economics - - - Relation of Economics to Social Values

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