Les déterminants sociaux du sentiment d’injustice fiscale

Kevin Bernard and Alexis Spire

Revue de l'OFCE, 2019, vol. N° 161, issue 1, 19-48

Abstract: In France, the level reached by direct taxation is coming increasingly into question. Using a previously unpublished statistical survey, this article shows that the exasperation with regard to these levies is closely linked to a feeling of unfair taxation that is more or less pronounced depending on the particular tax and on certain social characteristics. Other things being equal, the feeling of injustice is particularly widespread among women, poorly educated taxpayers, and people in rural areas, and it varies greatly with age. People from the middle and lower classes are also particularly critical, especially in the event of a dispute with the tax authorities. People?s judgments of the different levies reveals two conceptions of tax justice: one view valuing the goal of reducing inequality is more prevalent among civil servants and taxpayers on the left, and the other, popular among executives, entrepreneurs and professionals, favours taxation that does not undermine economic initiative.

Keywords: taxpayers; support for taxation; unjust taxation; income; educational level (search for similar items in EconPapers)
Date: 2019
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