Who wants a progressive income tax? Determinants of tax-policy preferences in post-socialist Eastern Europe

Domonkos, Stefan

DOI: https://doi.org/10.1177/0888325415602055
URL: http://eep.sagepub.com/content/early/2015/09/30/08...
Document Type: Article
Year of publication: 2016
The title of a journal, publication series: East European Politics and Societies and Cultures : EEPS
Volume: 30
Issue number: 2
Page range: 423-448
Place of publication: Thousand Oaks, CA
Publishing house: Sage
ISSN: 0888-3254 , 1533-8371
Publication language: English
Institution: Außerfakultäre Einrichtungen > Graduate School of Economic and Social Sciences- CDSS (Social Sciences)
Außerfakultäre Einrichtungen > Mannheim Centre for European Social Research - Research Department A
Subject: 300 Social sciences, sociology, anthropology
Abstract: Using multi-level modeling, this study investigates the determinants of public opinion on personal income taxation (PIT) in Central and Eastern European countries. The analysis finds that socio-economic and demographic variables, such as household income, occupational social class, and age, are important in determining PIT preferences. However, beliefs about fairness and perceptions of corruption also play a significant role. Support for progressive taxation decreases with the acceptance of income differences as a reward for talent and effort. Also, distrust of the legal system and a conviction that tax authorities treat certain people more favorably than others increase support for progressive taxation, although this latter effect is constrained to the less affluent. These results indicate that progressive PIT might be understood by the public as a corrective measure vis-à-vis inequalities arising due to corruption. The study finds little evidence for the importance of country-level variables, such as income inequality or the institutional features of income tax systems. Nevertheless, there is a moderately strong association between overall economic development and average support for progressive taxation. The public in less developed post-socialist countries are more in favor of non-redistributive forms of taxation, such as the flat tax and lump-sum taxation. This tendency may reflect their increased willingness to accept neoliberal reforms under circumstances of growing pressure to improve the international competitiveness of the domestic economy.

Dieser Eintrag ist Teil der Universitätsbibliographie.

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