Arbeitspapier
Preferences over taxation of high-income individuals: Evidence from a survey experiment
Mobility of high-income individuals across borders puts pressure on governments to lower taxes. A central tenet of the corresponding textbook argument is that mobile individuals react to tax differentials through migra- tion, and in turn immobile individuals vote for lower taxes. We investigate to which extent this argument is complete. In particular, political ideology may influence voting on taxes. We vary mobility and foreign taxes in a survey experiment within the German Internet Panel (GIP), with more than 3,000 individuals participating. We find that while the treatment effects qualitatively confirm model predictions how voters take mobility of high-income earners into account when choosing domestic taxes, ideology matters: left-leaning high-income individuals choose higher taxes and emigrate less frequently than right-leaning ones. These findings are in line with the comparative- static predictions of a simple model of inequality aversion when the aversion parameters vary with ideology.
- Language
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Englisch
- Bibliographic citation
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Series: Discussion Paper ; No. 284
- Classification
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Wirtschaft
Political Processes: Rent-seeking, Lobbying, Elections, Legislatures, and Voting Behavior
International Migration
Taxation and Subsidies: Efficiency; Optimal Taxation
- Subject
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taxation
mobility
ideology
survey experiments
- Event
-
Geistige Schöpfung
- (who)
-
Engelmann, Dirk
Janeba, Eckhard
Mechtenberg, Lydia
Wehrhöfer, Nils
- Event
-
Veröffentlichung
- (who)
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Ludwig-Maximilians-Universität München und Humboldt-Universität zu Berlin, Collaborative Research Center Transregio 190 - Rationality and Competition
- (where)
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München und Berlin
- (when)
-
2021
- Handle
- Last update
-
10.03.2025, 11:43 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Engelmann, Dirk
- Janeba, Eckhard
- Mechtenberg, Lydia
- Wehrhöfer, Nils
- Ludwig-Maximilians-Universität München und Humboldt-Universität zu Berlin, Collaborative Research Center Transregio 190 - Rationality and Competition
Time of origin
- 2021
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OPTIMAL INCOME TAXATION WITH QUASI-LINEAR PREFERENCES REVISITED
Do High-Income or Low-Income Immigrants Leave Faster?
Taxation with mobile high-income agents: Experimental evidence on tax compliance and equity perceptions
Taxation with Mobile High-Income Agents: Experimental Evidence on Tax Compliance and Equity Perceptions
Comparison of Management and Outcomes of Hip Fractures Among Low- and High-Income Patients in Six High-Income Countries
Taxing high-income earners: Tax avoidance and mobility
More Income Equality or Not? An Empirical Analysis of Individuals? Preferences
The Intergenerational Persistence of Poverty in High-Income Countries
Preferences over Taxation of High-Income Individuals: Evidence from a Survey Experiment
Preferences over Taxation of High Income Individuals: Evidence from a Survey Experiment
When The High-Income Country Context Dissolves. Social Policy Preferences in Low- and Middle-Income Democracies
Match or Mismatch? Automatic Admissions and College Preferences of Low- and High-Income Students
OPTIMAL INCOME TAXATION WITH QUASI-LINEAR PREFERENCES REVISITED
Do High-Income or Low-Income Immigrants Leave Faster?
Taxation with mobile high-income agents: Experimental evidence on tax compliance and equity perceptions
Taxation with Mobile High-Income Agents: Experimental Evidence on Tax Compliance and Equity Perceptions
Comparison of Management and Outcomes of Hip Fractures Among Low- and High-Income Patients in Six High-Income Countries
Taxing high-income earners: Tax avoidance and mobility
More Income Equality or Not? An Empirical Analysis of Individuals? Preferences