Don’t Tax Me? Determinants of Individual Attitudes Toward Progressive Taxation
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Tanja Hennighausen
Abstract
This contribution empirically analyzes the individual determinants of tax rate preferences. For that purpose, we use representative survey data from the German General Social Survey, which offers information on attitudes toward progressive, proportional and regressive taxation. On the basis of theoretical considerations, we explore the factors which, beyond an individual’s financial interest, should drive preferences for progressive taxation. Our empirical results confirm that the narrow redistributive self-interest does not offer the sole explanation of the heterogeneity in individual attitudes. Rather, we show that the choice of the favored tax rate is also driven by fairness considerations and beliefs on the role of effort for economic success.
© 2019 by Walter de Gruyter Berlin/Boston
Articles in the same Issue
- Don’t Tax Me? Determinants of Individual Attitudes Toward Progressive Taxation
- Same Same But Different: Dialects and Trade
- The Costs of Power Interruptions in Germany: A Regional and Sectoral Analysis
- Rating Agencies – An Experimental Analysis of Their Remuneration Model
- Intrinsic Motivations of Public Sector Employees: Evidence for Germany
- The Price Impact of Lending Relationships
Articles in the same Issue
- Don’t Tax Me? Determinants of Individual Attitudes Toward Progressive Taxation
- Same Same But Different: Dialects and Trade
- The Costs of Power Interruptions in Germany: A Regional and Sectoral Analysis
- Rating Agencies – An Experimental Analysis of Their Remuneration Model
- Intrinsic Motivations of Public Sector Employees: Evidence for Germany
- The Price Impact of Lending Relationships
