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首页> 外文期刊>German economic review >Don't Tax Me? Determinants of Individual Attitudes Toward Progressive Taxation
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Don't Tax Me? Determinants of Individual Attitudes Toward Progressive Taxation

机译：不收税吗？个人对累进税收态度的决定因素

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摘要

This contribution empirically analyzes the individual determinants of tax rate preferences. For that purpose, we use representative survey data from the German General Social Survey, which offers information on attitudes toward progressive, proportional and regressive taxation. On the basis of theoretical considerations, we explore the factors which, beyond an individual's financial interest, should drive preferences for progressive taxation. Our empirical results confirm that the narrow redistributive self-interest does not offer the sole explanation of the heterogeneity in individual attitudes. Rather, we show that the choice of the favored tax rate is also driven by fairness considerations and beliefs on the role of effort for economic success.
机译：该贡献从经验上分析了税率优惠的各个决定因素。为此，我们使用来自德国一般社会调查的代表性调查数据，该数据提供了有关对累进，成比例和累进税收的态度的信息。基于理论上的考虑，我们探讨了除个人的经济利益之外，还应促使人们选择累进税制的因素。我们的经验结果证实，狭窄的再分配自我利益并不能唯一地解释个体态度的异质性。相反，我们表明，优惠税率的选择也是由公平考虑和对努力对经济成功的作用的信念所驱动的。

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