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Don't tax me? Determinants of individual attitudes toward progressive taxation

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  • Heinemann, Friedrich
  • Hennighausen, Tanja

Abstract

This contribution empirically analyses the individual determinants of tax rate preferences. For that purpose we make use of the representative German General Social Survey (ALLBUS) that offers data on the individual attitudes toward progressive, proportional, and regressive taxation. Our theoretical considerations suggest that beyond self-interest, information, fairness considerations, economic beliefs and several other individual factors drive individual preferences for tax rate structures. Our empirical results indicate that the self-interest view does not offer the sole explanation for the heterogeneity in attitudes toward progressive taxation. Rather, we show that the choice of the favoured tax rate is also driven by fairness considerations.

Suggested Citation

  • Heinemann, Friedrich & Hennighausen, Tanja, 2010. "Don't tax me? Determinants of individual attitudes toward progressive taxation," ZEW Discussion Papers 10-017, ZEW - Leibniz Centre for European Economic Research.
    • Handle: RePEc:zbw:zewdip:10017
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    Keywords

    tax progression; policy preferences; fairness; ALLBUS;
    All these keywords.

    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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