Preferences over taxation of high-income individuals: evidence from a survey experiment
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11640%2F23%3A00574152" target="_blank" >RIV/00216208:11640/23:00574152 - isvavai.cz</a>
Result on the web
<a href="https://doi.org/10.1016/j.euroecorev.2023.104505" target="_blank" >https://doi.org/10.1016/j.euroecorev.2023.104505</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1016/j.euroecorev.2023.104505" target="_blank" >10.1016/j.euroecorev.2023.104505</a>
Alternative languages
Result language
angličtina
Original language name
Preferences over taxation of high-income individuals: evidence from a survey experiment
Original language description
The mobility of high-income individuals across borders puts pressure on governments to lower taxes. A central tenet of the corresponding textbook argument is that mobile individuals react to tax differentials through migration and immobile individuals vote for lower taxes. We investigate to which extent this argument is complete. In particular, political ideology may influence voting on taxes. We vary mobility and foreign taxes in a survey experiment within the German Internet Panel (GIP), with more than 3000 individuals participating. We find that while the treatment effects qualitatively confirm model predictions of how voters take the mobility of high-income earners into account when choosing domestic taxes, ideology matters: left-leaning high-income individuals choose higher taxes and emigrate less frequently than right-leaning ones. These findings are in line with the comparative-static predictions of a simple model of inequality aversion when the aversion parameters vary with ideology.
Czech name
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Czech description
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Classification
Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
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OECD FORD branch
50202 - Applied Economics, Econometrics
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2023
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
European Economic Review
ISSN
0014-2921
e-ISSN
1873-572X
Volume of the periodical
157
Issue of the periodical within the volume
August
Country of publishing house
NL - THE KINGDOM OF THE NETHERLANDS
Number of pages
14
Pages from-to
104505
UT code for WoS article
001034603400001
EID of the result in the Scopus database
2-s2.0-85162261815