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."> 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."> This contribution empirically analyzes the individual determinants of tax rate preferences. For that purpose, we use representative survey">
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Don't Tax Me? Determinants of Individual Attitudes Toward Progressive Taxation

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  • Tanja Hennighausen
  • Friedrich Heinemann
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.

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  • Tanja Hennighausen & Friedrich Heinemann, 2015. "Don't Tax Me? Determinants of Individual Attitudes Toward Progressive Taxation," German Economic Review, Verein für Socialpolitik, vol. 16(3), pages 255-289, August.
    • Handle: RePEc:bla:germec:v:16:y:2015:i:3:p:255-289
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    File URL: http://hdl.handle.net/10.1111/geer.2015.16.issue-3
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    JEL classification:

    • H89 - Public Economics - - Miscellaneous Issues - - - Other
    • D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
    • C42 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods: Special Topics - - - Survey Methods
    • A13 - General Economics and Teaching - - General Economics - - - Relation of Economics to Social Values

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