IDEAS home Printed from https://ideas.repec.org/a/spr/soinre/v129y2016i3d10.1007_s11205-015-1169-1.html
   My bibliography  Save this article

Level or Concentration? A Cross-national Analysis of Public Attitudes Towards Taxation Policies

Author

Listed:
  • Takanori Sumino

    (University of Oxford)

Abstract

This article examines the role of income status and policy context in jointly determining public responses to taxation policies. Based upon the notion that taxpayers’ self-interested preferences are inextricably intertwined with the policy context, I hypothesise that high-income taxpayers react differently to taxation policies depending on their perceived tax burden associated with tax policy structures. Using international social survey data, I find that the link between income and tax support is conditioned by the tax system within which taxpayers are contextually situated. In countries with comparatively high levels of direct taxes, high-income taxpayers react more negatively to higher and more progressive taxation than do low-income counterparts. In contrast, in low-tax societies, attitudinal cleavages among income classes become less intense. Moreover, the results reveal that the impact of income on tax attitudes does not significantly vary across countries with different degrees of tax concentration. The article concludes with a discussion of the implications of these findings and directions for further research.

Suggested Citation

  • Takanori Sumino, 2016. "Level or Concentration? A Cross-national Analysis of Public Attitudes Towards Taxation Policies," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 129(3), pages 1115-1134, December.
    • Handle: RePEc:spr:soinre:v:129:y:2016:i:3:d:10.1007_s11205-015-1169-1
    DOI: 10.1007/s11205-015-1169-1
    as

    Download full text from publisher

    File URL: http://link.springer.com/10.1007/s11205-015-1169-1
    File Function: Abstract
    Download Restriction: Access to the full text of the articles in this series is restricted.
    File URL: https://libkey.io/10.1007/s11205-015-1169-1?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Lowery, David & Sigelman, Lee, 1981. "Understanding the Tax Revolt: Eight Explanations," American Political Science Review, Cambridge University Press, vol. 75(4), pages 963-974, December.
    2. Timothy Smeeding & Gunther Schmaus & Brigitte Buhmann & Lee Rainwater, 1988. "Equivalence Scales, Well-Being, Inequality and Poverty: Sensitivity Estimates Across Ten Countries Using the LIS Database," LIS Working papers 17, LIS Cross-National Data Center in Luxembourg.
    3. Papadakis, Elim & Bean, Clive, 1993. "Popular Support for the Welfare State: A Comparison Between Institutional Regimes," Journal of Public Policy, Cambridge University Press, vol. 13(3), pages 227-254, July.
    4. Sears, David O. & Funk, Carolyn L., 1990. "The limited effect of economic self-interest on the political attitudes of the mass public," Journal of Behavioral Economics, Elsevier, vol. 19(3), pages 247-271.
    5. Kakwani, Nanok C, 1977. "Measurement of Tax Progressivity: An International Comparison," Economic Journal, Royal Economic Society, vol. 87(345), pages 71-80, March.
    6. Romer, Thomas, 1975. "Individual welfare, majority voting, and the properties of a linear income tax," Journal of Public Economics, Elsevier, vol. 4(2), pages 163-185, February.
    7. Ganzeboom, H.B.G. & de Graaf, P.M. & Treiman, D.J. & de Leeuw, J., 1992. "A standard international socio-economic index of occupational status," WORC Paper 92.01.001/1, Tilburg University, Work and Organization Research Centre.
    8. Soss, Joe & Schram, Sanford F., 2007. "A Public Transformed? Welfare Reform as Policy Feedback," American Political Science Review, Cambridge University Press, vol. 101(1), pages 111-127, February.
    9. Joakim Palme & Walter Korpi, 1998. "The Paradox of Redistribution and Strategies of Equality: Welfare State Institutions, Inequality and Poverty in the Western Countries," LIS Working papers 174, LIS Cross-National Data Center in Luxembourg.
    10. David Rueda, 2014. "Food Comes First, Then Morals: Redistribution Preferences, Altruism and Group Heterogeneity in Western Europe," CAGE Online Working Paper Series 200, Competitive Advantage in the Global Economy (CAGE).
    11. Roberts, Kevin W. S., 1977. "Voting over income tax schedules," Journal of Public Economics, Elsevier, vol. 8(3), pages 329-340, December.
    12. Meltzer, Allan H & Richard, Scott F, 1981. "A Rational Theory of the Size of Government," Journal of Political Economy, University of Chicago Press, vol. 89(5), pages 914-927, October.
    13. Stefan Svallfors, 2003. "Welfare Regimes and Welfare Opinions: a Comparison of Eight Western Countries," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 64(3), pages 495-520, December.
    14. Brigitte Buhmann & Lee Rainwater & Guenther Schmaus & Timothy M. Smeeding, 1988. "Equivalence Scales, Well‐Being, Inequality, And Poverty: Sensitivity Estimates Across Ten Countries Using The Luxembourg Income Study (Lis) Database," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 34(2), pages 115-142, June.
    15. Isabelle Joumard & Mauro Pisu & Debbie Bloch, 2012. "Tackling income inequality: The role of taxes and transfers," OECD Journal: Economic Studies, OECD Publishing, vol. 2012(1), pages 37-70.
    16. repec:bla:revinw:v:34:y:1988:i:2:p:115-42 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Olivier Jacques & David Weisstanner, 2022. "The Micro-Foundations of Permanent Austerity: Income Stagnation and the Decline of Taxability in Advanced Democracies," LIS Working papers 839, LIS Cross-National Data Center in Luxembourg.
    2. Olivier Jacques, 2021. "Classes and Taxes: Socio-Economic Status, Ideology and (Un)Willingness to Pay," CIRANO Working Papers 2021s-37, CIRANO.
    3. Andrei Gheorghiță, 2023. "Understanding Public Support for the Flat-Rate Personal Income Tax in a Post-Communist Context: The Case of Romania," Sustainability, MDPI, vol. 15(9), pages 1-14, May.
    4. Xabier Garcia-Fuente, 2021. "The Paradox of Redistribution in Time. Social Spending in 53 Countries, 1967-2018," LIS Working papers 815, LIS Cross-National Data Center in Luxembourg.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Peter Lambert & Thor Thoresen & Runa Nesbakken, 2010. "On the Meaning and Measurement of Redistribution in Cross-Country Comparisons," LIS Working papers 532, LIS Cross-National Data Center in Luxembourg.
    2. Christian Bredemeier, 2014. "Imperfect information and the Meltzer-Richard hypothesis," Public Choice, Springer, vol. 159(3), pages 561-576, June.
    3. Sean Higgins & Nora Lustig & Whitney Ruble & Timothy M. Smeeding, 2016. "Comparing the Incidence of Taxes and Social Spending in Brazil and the United States," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 62(S1), pages 22-46, August.
    4. Lin Yang, 2018. "The relationship between poverty and inequality: Resource constraint mechanisms," CASE Papers /212, Centre for Analysis of Social Exclusion, LSE.
    5. Malte Luebker, 2014. "Income Inequality, Redistribution, and Poverty: Contrasting Rational Choice and Behavioral Perspectives," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 60(1), pages 133-154, March.
    6. Lin Yang, 2018. "The net effect of housing-related costs and advantages on the relationship between inequality and poverty," CASE Papers /211, Centre for Analysis of Social Exclusion, LSE.
    7. Peter J. Lambert & Runa Nesbakken & Thor O. Thoresen, 2015. "A common base answer to "Which country is most redistributive?"," Discussion Papers 811, Statistics Norway, Research Department.
    8. Yang, Lin, 2018. "The relationship between poverty and inequality: resource constraint mechanisms," LSE Research Online Documents on Economics 103463, London School of Economics and Political Science, LSE Library.
    9. Persson, Torsten & Tabellini, Guido, 2002. "Political economics and public finance," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 24, pages 1549-1659, Elsevier.
    10. Imrohoroglu, Ayse & Merlo, Antonio & Rupert, Peter, 2000. "On the Political Economy of Income Redistribution and Crime," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 41(1), pages 1-25, February.
    11. Lourdes ROJAS RUBIO, 2022. "Inequality, Corruption and Support for Democracy," THEMA Working Papers 2022-20, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
    12. Dan Anderberg, 2007. "Inefficient households and the mix of government spending," Public Choice, Springer, vol. 131(1), pages 127-140, April.
    13. Creedy, John & Moslehi, Solmaz, 2009. "Modelling the composition of government expenditure in democracies," European Journal of Political Economy, Elsevier, vol. 25(1), pages 42-55, March.
    14. Dorsch, Michael T. & Maarek, Paul, 2020. "Economic downturns, inequality, and democratic improvements," European Journal of Political Economy, Elsevier, vol. 62(C).
    15. An, Zhiyong, 2013. "An alternative approach to income taxation," Economic Modelling, Elsevier, vol. 30(C), pages 875-878.
    16. Malte Luebker, 2019. "Can the Structure of Inequality Explain Fiscal Redistribution? Revisiting the Social Affinity Hypothesis," LIS Working papers 762, LIS Cross-National Data Center in Luxembourg.
    17. Elvire Guillaud & Matthew Olckers & Michaël Zemmour, 2020. "Four Levers of Redistribution: The Impact of Tax and Transfer Systems on Inequality Reduction," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 66(2), pages 444-466, June.
    18. Dorsch Michael T. & Maarek Paul, 2014. "A Note on Economic Inequality and Democratization," Peace Economics, Peace Science, and Public Policy, De Gruyter, vol. 20(4), pages 599-610, December.
    19. Torregrosa-Hetland, Sara, 2016. "Sticky Income Inequality In The Spanish Transition (1973-1990)," Revista de Historia Económica / Journal of Iberian and Latin American Economic History, Cambridge University Press, vol. 34(1), pages 39-80, March.
    20. Ryo Arawatari & Tetsuo Ono, 2011. "Old-age Social Security vs. Forward Intergenerational Public Goods Provision," Discussion Papers in Economics and Business 11-26-Rev.2, Osaka University, Graduate School of Economics, revised Aug 2013.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:soinre:v:129:y:2016:i:3:d:10.1007_s11205-015-1169-1. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.