Pandemic and Progressivity

Alexander Klemm and Paolo Mauro

No 2021/024, IMF Working Papers from International Monetary Fund

Abstract: Based on a survey of about 2,500 US resident adults, we show that people who have experienced serious illness or job loss caused by the COVID-19 pandemic, or who personally know someone who has, favor a temporary progressive levy or structural progressive tax reform to a greater extent than others in the sample, controlling for income, demographic characteristics, and other factors. People who reveal preferences for spending items (more on police, military, border protection; less on education, health, environment) that are associated with communitarian (rather than universalist) moral perspectives generally show weaker support for progressive reforms, but more communitarians change their views as a result of personal experience. The results are consistent with previous findings that economic upheavals can mold individuals’ views on policy matters.

Keywords: Solidarity taxes; surcharges; surveys; attitudes; progressivity; tax reform.; WP; solidarity contribution; solidarity tax; recovery contribution; household income; income level (search for similar items in EconPapers)
Pages: 42
Date: 2021-02-05
New Economics Papers: this item is included in nep-hea and nep-pbe
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Citations: View citations in EconPapers (6)

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