Preferences over taxation of high-income individuals: evidence from a survey experiment

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Preferences over taxation of high-income individuals: evidence from a survey experiment

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Preferences over taxation of high-income individuals: evidence from a survey experiment

Popis výsledku anglicky

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.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50202 - Applied Economics, Econometrics

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2023

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

European Economic Review

ISSN

0014-2921

e-ISSN

1873-572X

Svazek periodika

157

Číslo periodika v rámci svazku

August

Stát vydavatele periodika

NL - Nizozemsko

Počet stran výsledku

14

Strana od-do

104505

Kód UT WoS článku

001034603400001

EID výsledku v databázi Scopus

2-s2.0-85162261815