EconPapers    
Economics at your fingertips  
 

Don't Tax Me? Determinants of Individual Attitudes Toward Progressive Taxation

Tanja Hennighausen and Friedrich Heinemann ()

German Economic Review, 2015, vol. 16, issue 3, 255-289

Abstract: type="main" xml:id="geer12050-abs-0001"> 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.

Date: 2015
References: Add references at CitEc
Citations: View citations in EconPapers (8) Track citations by RSS feed

Downloads: (external link)
http://hdl.handle.net/10.1111/geer.2015.16.issue-3 (text/html)
Access to full text is restricted to subscribers.

Related works:
Working Paper: Don't tax me? Determinants of individual attitudes toward progressive taxation (2010) Downloads
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bla:germec:v:16:y:2015:i:3:p:255-289

Ordering information: This journal article can be ordered from
http://www.blackwell ... bs.asp?ref=1465-6485

Access Statistics for this article

German Economic Review is currently edited by Bernhard Felderer, Joseph F. Francois, Ivo Welch, Urs Schweizer and David E. Wildasin

More articles in German Economic Review from Verein für Socialpolitik Contact information at EDIRC.
Bibliographic data for series maintained by Wiley Content Delivery ().

 
Page updated 2019-08-20
Handle: RePEc:bla:germec:v:16:y:2015:i:3:p:255-289