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

Arbeitspapier

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.

Angaben zum Objekt

• Sprache: Englisch

Verweise und Beziehungen

• Erschienen in: Series: ZEW Discussion Papers ; No. 10-017

Klassifikation und Themen

• Klassifikation: Wirtschaft ; Public Economics: Miscellaneous Issues: Other ; Equity, Justice, Inequality, and Other Normative Criteria and Measurement ; Classification Discontinued 2008. See C83. ; Relation of Economics to Social Values
• Thema: tax progression ; policy preferences ; fairness ; ALLBUS ; Steuerprogression ; Steuermoral ; Meinung ; Eigeninteresse ; Gerechtigkeit ; Deutschland

Beteiligte, Orts- und Zeitangaben

• Ereignis: Geistige Schöpfung
• (wer): Heinemann, Friedrich ; Hennighausen, Tanja
• Ereignis: Veröffentlichung
• (wer): Zentrum für Europäische Wirtschaftsforschung (ZEW)
• (wo): Mannheim
• (wann): 2010

Weitere Informationen

• Handle: http://hdl.handle.net/10419/30205
• Letzte Aktualisierung: 10.03.2025, 11:42 MEZ