IDEAS home Printed from https://ideas.repec.org/p/arx/papers/2604.15349.html

Time Preference and Tax Burden Acceptance: Asymmetric Effects on Intertemporal and Contemporaneous Redistribution

Author

Listed:
  • Eiji Yamamura
  • Fumio Ohtake

Abstract

This paper examines the extent to which individual time preferences are associated with the willingness to accept different tax burdens. The first is an intertemporal redistribution in which a current consumption tax increase is exchanged for a proportional future reduction. The second is a contemporaneous redistribution where the tax burden borne by individuals is transferred directly to those with significantly lower incomes than their own. Using a cross-sectional online survey of approximately 12,000 observations, we found through various regression analyses that higher time preference is negatively associated with acceptance in both domains. Crucially, the negative coefficient is larger in absolute value for contemporaneous redistribution than for the intertemporal one.

Suggested Citation

  • Eiji Yamamura & Fumio Ohtake, 2026. "Time Preference and Tax Burden Acceptance: Asymmetric Effects on Intertemporal and Contemporaneous Redistribution," Papers 2604.15349, arXiv.org.
    • Handle: RePEc:arx:papers:2604.15349
    as

    Download full text from publisher

    File URL: https://arxiv.org/pdf/2604.15349
    File Function: Latest version
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Armin Falk & Anke Becker & Thomas Dohmen & Benjamin Enke & David B. Huffman & Uwe Sunde, 2017. "Global Evidence on Economic Preferences," NBER Working Papers 23943, National Bureau of Economic Research, Inc.
    2. Erzo F. P. Luttmer & Monica Singhal, 2011. "Culture, Context, and the Taste for Redistribution," American Economic Journal: Economic Policy, American Economic Association, vol. 3(1), pages 157-179, February.
    3. Felix Kölle & Thomas Lauer, 2024. "Understanding Cooperation in an Intertemporal Context," Management Science, INFORMS, vol. 70(11), pages 7791-7810, November.
    4. Armin Falk & Anke Becker & Thomas Dohmen & Benjamin Enke & David Huffman & Uwe Sunde, 2018. "Global Evidence on Economic Preferences," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 133(4), pages 1645-1692.
    5. Florian Ederer & Frédéric Schneider, 2022. "Trust and Promises over Time," American Economic Journal: Microeconomics, American Economic Association, vol. 14(3), pages 304-320, August.
    6. Andreoni, James & Serra-Garcia, Marta, 2021. "Time inconsistent charitable giving," Journal of Public Economics, Elsevier, vol. 198(C).
    7. Corneo, Giacomo & Gruner, Hans Peter, 2002. "Individual preferences for political redistribution," Journal of Public Economics, Elsevier, vol. 83(1), pages 83-107, January.
    8. Bortolotti, Stefania & Kölle, Felix & Wenner, Lukas, 2022. "On the persistence of dishonesty," Journal of Economic Behavior & Organization, Elsevier, vol. 200(C), pages 1053-1065.
    9. Rong Rong & Therese C. Grijalva & Jayson Lusk & W. Douglass Shaw, 2019. "Interpersonal discounting," Journal of Risk and Uncertainty, Springer, vol. 58(1), pages 17-42, February.
    10. Felix Kölle & Lukas Wenner, 2023. "Is Generosity Time-Inconsistent? Present Bias across Individual and Social Contexts," The Review of Economics and Statistics, MIT Press, vol. 105(3), pages 683-699, May.
    11. Jonathan Cohen & Keith Marzilli Ericson & David Laibson & John Myles White, 2020. "Measuring Time Preferences," Journal of Economic Literature, American Economic Association, vol. 58(2), pages 299-347, June.
    12. Breuer, Wolfgang & Müller, Torbjörn & Sachsenhausen, Eric, 2022. "The determinants of discounting in intergenerational decision-making," European Economic Review, Elsevier, vol. 148(C).
    13. Jeongbin Kim, 2023. "The Effects of Time Preferences on Cooperation: Experimental Evidence from Infinitely Repeated Games," American Economic Journal: Microeconomics, American Economic Association, vol. 15(1), pages 618-637, February.
    14. Alesina, Alberto & Giuliano, Paola, 2009. "Preferences for Redistribution," IZA Discussion Papers 4056, IZA Network @ LISER.
    15. Tiezzi, Silvia & Xiao, Erte, 2016. "Time delay, complexity and support for taxation," Journal of Environmental Economics and Management, Elsevier, vol. 77(C), pages 117-141.
    16. Benjamin Enke & Thomas Graeber, 2023. "Cognitive Uncertainty," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 138(4), pages 2021-2067.
    17. Eiji Yamamura, 2025. "Grandchildren and Views about Consumption Tax," Review of Behavioral Economics, now publishers, vol. 12(1), pages 97-127, January.
    18. Shane Frederick & George Loewenstein & Ted O'Donoghue, 2002. "Time Discounting and Time Preference: A Critical Review," Journal of Economic Literature, American Economic Association, vol. 40(2), pages 351-401, June.
    19. Ross, Johannes & Kienle, Ann-Katrin & Nicklisch, Andreas, 2024. "Sharing the cake during a crisis: The impact of the COVID-19 pandemic on intertemporal altruism and efficiency concerns," Journal of Economic Behavior & Organization, Elsevier, vol. 228(C).
    20. Kovarik, Jaromir, 2009. "Giving it now or later: Altruism and discounting," Economics Letters, Elsevier, vol. 102(3), pages 152-154, March.
    21. Albrecht, Konstanze & Volz, Kirsten G. & Sutter, Matthias & Laibson, David I. & Yves von Cramon, D., 2011. "What Is for Me Is Not for You: Brain Correlates of Intertemporal Choice for Self and Other," Scholarly Articles 9972760, Harvard University Department of Economics.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Breuer, Wolfgang & Müller, Torbjörn & Sachsenhausen, Eric, 2022. "The determinants of discounting in intergenerational decision-making," European Economic Review, Elsevier, vol. 148(C).
    2. Islam, Marco, 2022. "Intertemporal Prosocial Choice: The Inconsistency Puzzle," Working Papers 2022:12, Lund University, Department of Economics.
    3. Brenøe, Anne Ardila & Epper, Thomas, 2022. "Parenting values and the intergenerational transmission of time preferences," European Economic Review, Elsevier, vol. 148(C).
    4. Kulati, Ellam & Myck, Michał & Pasini, Giacomo, 2023. "Temporal discounting in later life," Journal of Economic Behavior & Organization, Elsevier, vol. 213(C), pages 87-101.
    5. Nieminen, Mika, 2022. "Cross-country variation in patience, persistent current account imbalances and the external wealth of nations," Journal of International Money and Finance, Elsevier, vol. 121(C).
    6. Rau, Holger A., 2021. "Time preferences in decisions for others," Economics Letters, Elsevier, vol. 200(C).
    7. Felix Koelle & Lukas Wenner, 2018. "Present-Biased Generosity: Time Inconsistency across Individual and Social Contexts," Discussion Papers 2018-02, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham.
    8. Kureishi, Wataru & Paule-Paludkiewicz, Hannah & Tsujiyama, Hitoshi & Wakabayashi, Midori, 2021. "Time preferences over the life cycle and household saving puzzles," Journal of Monetary Economics, Elsevier, vol. 124(C), pages 123-139.
    9. Felix Kölle & Thomas Lauer, 2024. "Understanding Cooperation in an Intertemporal Context," Management Science, INFORMS, vol. 70(11), pages 7791-7810, November.
    10. Pablo Brañas-Garza & Diego Jorrat & Antonio M. Espín & Angel Sánchez, 2023. "Paid and hypothetical time preferences are the same: lab, field and online evidence," Experimental Economics, Springer;Economic Science Association, vol. 26(2), pages 412-434, April.
    11. de Oliveira, Angela C.M. & Jacobson, Sarah, 2021. "(Im)patience by proxy: Making intertemporal decisions for others," Journal of Economic Behavior & Organization, Elsevier, vol. 182(C), pages 83-99.
    12. Ross, Johannes & Kienle, Ann-Katrin & Nicklisch, Andreas, 2024. "Sharing the cake during a crisis: The impact of the COVID-19 pandemic on intertemporal altruism and efficiency concerns," Journal of Economic Behavior & Organization, Elsevier, vol. 228(C).
    13. Jorge González Chapela, 2022. "Is there a patience premium on migration?," Empirical Economics, Springer, vol. 63(4), pages 2025-2055, October.
    14. Akin, Zafer & Yavas, Abdullah, 2023. "Elicited Time Preferences and Behavior in Long-Run Projects," MPRA Paper 117133, University Library of Munich, Germany.
    15. Arthur E. Attema & Marcello Antonini & Mesfin Genie & Aleksandra Torbica & Francesco Paolucci, 2026. "Time preferences and COVID-19 vaccination uptake," The European Journal of Health Economics, Springer;Deutsche Gesellschaft für Gesundheitsökonomie (DGGÖ), vol. 27(1), pages 47-63, February.
    16. Marc Oliver Rieger & Mei Wang & Thorsten Hens, 2021. "Universal time preference," PLOS ONE, Public Library of Science, vol. 16(2), pages 1-15, February.
    17. Stefan A. Lipman & Arthur E. Attema, 2024. "A systematic review of unique methods for measuring discount rates," Journal of Risk and Uncertainty, Springer, vol. 69(2), pages 145-189, October.
    18. Fehr, Dietmar & Müller, Daniel & Preuss, Marcel, 2024. "Social mobility perceptions and inequality acceptance," Journal of Economic Behavior & Organization, Elsevier, vol. 221(C), pages 366-384.
    19. Dániel Horn & Hubert János Kiss, 2020. "Time preferences and their life outcome correlates: Evidence from a representative survey," PLOS ONE, Public Library of Science, vol. 15(7), pages 1-26, July.
    20. Kirsten I.M. Rohde & Job van Exel & Merel A.J. van Hulsen, 2021. "Weighting the Waiting: Intertemporal Social Preferences," Tinbergen Institute Discussion Papers 22-023/I, Tinbergen Institute, revised 01 Mar 2024.

    More about this item

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:arx:papers:2604.15349. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: arXiv administrators (email available below). General contact details of provider: https://arxiv.org/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.