A just distribution of burdens? Attitudes toward the social distribution of taxes in 26 welfare states

F. Roosma, W.J.H. van Oorschot, J.P.T.M. Gelissen

Research output: Contribution to journalArticleScientificpeer-review

40 Citations (Scopus)

Abstract

Whether people believe that tax burdens are fairly distributed is an important condition for welfare state legitimacy. This article examines how people evaluate this distribution of tax burdens in their country by using latent cluster analysis. We use 2006 International Social Survey Program data for 26 countries and define different “tax opinion profiles” for individuals based on their evaluation of tax burdens of different income groups. We find six groups of individuals with typically different “tax opinion profiles,” among which are profiles favoring more progressive taxes, expressing contentedness with present taxes, or showing opposition to all taxes. People’s membership of profile groups is related to their class position, political affiliation, education, and trust, as well as to characteristics of their country’s tax system.
Original languageEnglish
Pages (from-to)376-400
JournalInternational Journal of Public Opinion Research
Volume28
Issue number3
DOIs
Publication statusPublished - 2016

Fingerprint

Dive into the research topics of 'A just distribution of burdens? Attitudes toward the social distribution of taxes in 26 welfare states'. Together they form a unique fingerprint.

Cite this