Tax Preferences, Partisanship and Perceptions of Society: Evidence from Austria
Zens, Gregor and Warum, Philipp (2019) Tax Preferences, Partisanship and Perceptions of Society: Evidence from Austria. INEQ Working Paper Series, 12. WU Vienna University of Economics and Business, Vienna.
This article systematically investigates the attitudes of voters towards capital taxation and further topics in the realm of the welfare state. We revisit various streams of literature and explore which views, beliefs and perceptions are connected to tax preferences and how these perceptions differ between various voting groups. Special weight is attached to questions of the distribution of income, wealth and opportunities. Inference relies on the outcomes of two large scale online surveys conducted in Austria. Our results suggest that, among others, opinions on fairness in the economic system in general as well as perceptions of inequality are strong predictors of tax preferences in Austria. In addition, these beliefs vary heavily across parties and are thus promising candidates to explain the variation in tax preferences between different voting groups.
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