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


Heinemann, Friedrich ; Hennighausen, Tanja


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URL: http://ub-madoc.bib.uni-mannheim.de/2911
URN: urn:nbn:de:bsz:180-madoc-29115
Document Type: Working paper
Year of publication: 2010
Publication language: English
Institution: Sonstige Einrichtungen > ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung
MADOC publication series: Veröffentlichungen des ZEW (Leibniz-Zentrum für Europäische Wirtschaftsforschung) > ZEW Discussion Papers
Subject: 330 Economics
Classification: JEL: A13 C42 D63 H89 ,
Subject headings (SWD): Deutschland , Steuerprogression , Steuermoral , Meinung , Eigennutz , Gerechtigkeit
Keywords (English): tax progression , policy preferences , fairness , ALLBUS
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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Heinemann, Friedrich ; Hennighausen, Tanja (2010) Don't tax me? : Determinants of individual attitudes toward progressive taxation. Open Access [Working paper]
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