Redistributive taxation in democracies: Evidence on people's satisfaction
In: European journal of political economy, Band 22, Heft 4, S. 809-837
ISSN: 1873-5703
Theories of political redistribution are tested using data collected in three phases of the International Social Survey Programme. Individuals categorized as having high, middle, or low incomes were asked whether they consider the overall tax burden in their countries too high, too low or about right. Very few citizens indicated that they were satisfied with tax systems; most believed that taxes on low & middle incomes are too high, while taxes on high incomes are too low. Support for tax systems is bimodal within the income classes, with the richest 5% being the most supportive, & the median in a population being second. Ideological values have a strong impact on political support for redistribution across all income classes. The results bear witness to the multidimensional nature of preferences for redistribution, & to the delicate question of the effectiveness of democracy in implementing citizens' preferences. [Copyright 2005 Elsevier B.V.]