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Don't tax me? Determinants of individual attitudes toward progressive taxation

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  • Heinemann, Friedrich
  • Hennighausen, Tanja

Abstract

This contribution empirically analyses the individual determinants of tax rate preferences. For that purpose we make use of the representative German General Social Survey (ALLBUS) that offers data on the individual attitudes toward progressive, proportional, and regressive taxation. Our theoretical considerations suggest that beyond self-interest, information, fairness considerations, economic beliefs and several other individual factors drive individual preferences for tax rate structures. Our empirical results indicate that the self-interest view does not offer the sole explanation for the heterogeneity in attitudes toward progressive taxation. Rather, we show that the choice of the favoured tax rate is also driven by fairness considerations. --

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Bibliographic Info

Paper provided by ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research in its series ZEW Discussion Papers with number 10-017.

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Date of creation: 2010
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Handle: RePEc:zbw:zewdip:10017

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Related research

Keywords: tax progression; policy preferences; fairness; ALLBUS;

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Cited by:
  1. Hans Pitlik & Gerhard Schwarz & Barbara Bechter & Bernd Brandl, 2010. "Near Is My Shirt but Nearer Is My Skin. Ideology or Self-Interest as Determinants of Public Opinion on Fiscal Policy Issues," WIFO Working Papers 373, WIFO.
  2. Doerrenberg, Philipp & Peichl, Andreas, 2010. "Progressive Taxation and Tax Morale," IZA Discussion Papers 5378, Institute for the Study of Labor (IZA).
  3. Paula Casal, 2012. "Progressive Environmental Taxation: A Defence," Political Studies, Political Studies Association, vol. 60(2), pages 419-433, 06.
  4. Fatica, Serena, 2011. "Preferences for redistribution, the size of government and the tax system," MPRA Paper 29782, University Library of Munich, Germany.

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