Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/195289 
Year of Publication: 
2017
Citation: 
[Journal:] SERIEs - Journal of the Spanish Economic Association [ISSN:] 1869-4195 [Volume:] 8 [Issue:] 2 [Publisher:] Springer [Place:] Heidelberg [Year:] 2017 [Pages:] 113-144
Publisher: 
Springer, Heidelberg
Abstract: 
This paper studies the problem of burden sharing in countries that were forced to introduce severe budget cuts after the collapse of Lehman Brothers in 2008 which had unleashed a financial crisis in many industrialised countries of the Western world. We do not ask how the burden was actually split in each country examined but how the burden should have been shared among different income groups of society. In order to answer this question, a questionnaire-experimental investigation was run among students from Cyprus, Greece, Ireland, Italy, Portugal, and Spain. Our study offered the students seven different schemes of taxation amongst which we had specified a proportional rule and two progressive schemes of differing severity. A key result within our investigation is the finding that a large majority of students in all countries involved rarely opted for a proportional rule of burden sharing but picked one of the two progressive schemes instead. However, there were differences between countries with respect to the frequencies of these three rules, whereby Greece and Ireland were polar cases. The other rules received only minor support.
Subjects: 
Burden sharing
Proportional rule
Progressive schemes
Questionnaire studies
JEL: 
D31
D63
D71
H24
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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