Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/30205
Authors: 
Heinemann, Friedrich
Hennighausen, Tanja
Year of Publication: 
2010
Series/Report no.: 
ZEW Discussion Papers 10-017
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.
Subjects: 
tax progression
policy preferences
fairness
ALLBUS
JEL: 
H89
D63
C42
A13
Document Type: 
Working Paper

Files in This Item:
File
Size
350.39 kB





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.