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

  • 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)

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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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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  1. 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.
  2. Hettich, Walter & Winer, Stanley, 1984. "A positive model of tax structure," Journal of Public Economics, Elsevier, vol. 24(1), pages 67-87, June.
  3. 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.
  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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