TY - JOUR
T1 - A just distribution of burdens?
T2 - Attitudes toward the social distribution of taxes in 26 welfare states
AU - Roosma, F.
AU - van Oorschot, W.J.H.
AU - Gelissen, J.P.T.M.
PY - 2016
Y1 - 2016
N2 - 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.
AB - 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.
U2 - 10.1093/ijpor/edv020
DO - 10.1093/ijpor/edv020
M3 - Article
SN - 0954-2892
VL - 28
SP - 376
EP - 400
JO - International Journal of Public Opinion Research
JF - International Journal of Public Opinion Research
IS - 3
ER -