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What explains attitudes towards tax levels? A multi-tax comparison

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Author Info

  • Hammar, Henrik

    (NIER)

  • Jagers, Sverker C.

    ()
    (Department of Political Science, Göteborg University)

  • Nordblom, Katarina

    ()
    (Department of Economics, School of Business, Economics and Law, Göteborg University)

Abstract

We analyse Swedes’ opinions about the level of taxation for eleven different taxes to see what taxes people are most reluctant to and why. The most unpopular tax is the real estate tax, while the corporate tax is the least unpopular. We find a strong self interest effect in attitudes, and for corrective taxes information increases acceptance. We perform two case studies of Swedish tax policy and find political economy reasons for the recent abolition of the gift and inheritance taxes, and weak support for the ongoing green tax shift from labour to environmental taxes.

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File URL: http://hdl.handle.net/2077/2719
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Bibliographic Info

Paper provided by University of Gothenburg, Department of Economics in its series Working Papers in Economics with number 225.

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Length: 28 pages
Date of creation: 22 Sep 2006
Date of revision:
Publication status: Published in Fiscal Studies, 2008, pages 523-543.
Handle: RePEc:hhs:gunwpe:0225

Contact details of provider:
Postal: Department of Economics, School of Business, Economics and Law, University of Gothenburg, Box 640, SE 405 30 GÖTEBORG, Sweden
Phone: 031-773 10 00
Web page: http://www.handels.gu.se/econ/
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Related research

Keywords: tax policy; real estate tax; inheritance tax; gift tax; payroll tax; income tax; vehicle tax; alcohol tax; CO2 tax on petrol and diesel; wealth tax; corporate tax;

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References

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  1. Hettich, Walter & Winer, Stanley L, 1988. "Economic and Political Foundations of Tax Structure," American Economic Review, American Economic Association, vol. 78(4), pages 701-12, September.
  2. Gill, H. Leroy & Haurin, Donald R., 2001. "The choice of tax base by local authorities: voter preferences, special interest groups, and tax base diversification," Regional Science and Urban Economics, Elsevier, vol. 31(6), pages 733-749, November.
  3. Hettich, Walter & Winer, Stanley, 1984. "A positive model of tax structure," Journal of Public Economics, Elsevier, vol. 24(1), pages 67-87, June.
  4. Norman Gemmell & Oliver Morrissey & Abuzer Pinar, 2004. "Tax perceptions and preferences over tax structure in the united kingdom," Economic Journal, Royal Economic Society, vol. 114(493), pages F117-F138, 02.
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Cited by:
  1. Carlsson, Fredrik & Kataria, Mitesh & Lampi, Elina, 2008. "Do EPA administrators recommend environmental policies that citizens want?," Working Papers in Economics 297, University of Gothenburg, Department of Economics.
  2. �sa Lofgren & Katarina Nordblom, 2009. "Puzzling tax attitudes and labels," Applied Economics Letters, Taylor & Francis Journals, vol. 16(18), pages 1809-1812.
  3. Hammar, Henrik & Jagers, Sverker C. & Nordblom, Katarina, 2009. "Perceived tax evasion and the importance of trust," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 38(2), pages 238-245, March.
  4. Nordblom, Katarina, 2006. "The Complex Attitudes to Alcohol Taxation," Working Papers in Economics 207, University of Gothenburg, Department of Economics.

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