 Different tax preferences? Old vs. New EuropeValerija Botric, Tanja Broz and Saša Jakšić Interdisciplinary Description of Complex Systems - scientific journal, 2021, vol. 19, issue 2, 328-356 Abstract: The aim of the article is to provide a comparative analysis of the factors behind citizens’ specific tax burden preferences between New and Old EU Member States. Based on the available data from International Social Survey Programme for years 2006 and 2016, we form two groups of countries: Old Europe – Germany, Denmark, France, Spain, Finland and Sweden – and New Europe – Czech Republic, Slovenia, Latvia, Hungary and Croatia. Initial inspection of the preferences for more progressive taxation shows that in most countries, citizens would prefer the higher redistributive role of the state and there are no clear-cut differences between Old and New Europe. Analysis of factors contributing to individuals’ preferences for progressive taxation provided interesting insights: older cohorts in New Europe are not disproportionally inclined to progressive taxation; political orientation and union membership are more important in Old than in New Europe; and there are no significant changes in the patterns resulting from the latest financial crisis. Keywords: tax burden preferences; European economies; comparative analysis; International Social Survey Programme (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:zna:indecs:v:19:y:2021:i:2:p:328-356 Access Statistics for this article More articles in Interdisciplinary Description of Complex Systems - scientific journal from Croatian Interdisciplinary Society Provider Homepage: http://indecs.eu |
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