Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/245458 
Authors: 
Year of Publication: 
2021
Series/Report no.: 
CESifo Working Paper No. 9277
Publisher: 
Center for Economic Studies and ifo Institute (CESifo), Munich
Abstract: 
This paper reveals a noticeable difference between a high degree of progressivity of incomerelated local property tax relief versus the proportional or regressive incidence of recognition tax relief. Recognition tax relief is tax relief given to specified social sectors which recognizes either their contributions to society or their identity-related suffering. Social groups that are characterized by political power and positive image following social construction process are expected to receive more favorable tax treatment regardless of their material needs. This study advances our understanding by showing that the degree of progressiveness of a tax system is shaped by social construction which implies a more complex trade-off between equality, efficiency and social construction in designing the tax system.
Subjects: 
tax relief
property tax
tax progressivity
social construction
JEL: 
H21
H22
Document Type: 
Working Paper
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