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We study attitudes towards the introduction of hypothetical new taxes to finance the cost of the COVID-19 pandemic. We rely on survey data collected in Luxembourg in 2020. The survey asks for the agreement of respondents over: a one-time net wealth tax, an inheritance tax, a temporary solidarity income tax, and a temporary increase in VAT. All questions include different and randomly assigned tax attributes (tax rates and exemption amounts). We find a clear divide with relatively high support for new wealth and inheritance taxes on the one hand and a low support for increases in VAT and income taxes on the other hand. While 58% of respondents agree or strongly agree with a one-time tax levied on net worth, only 24% are in favor of a small increase in VAT. Support for any tax is however negatively associated with the size of the tax as measured by the predicted revenues. Our results indicate that a one-time wealth tax could raise substantial revenues and still garner public support.
|Pages (de - à)||1395-1418|
|Nombre de pages||24|
|journal||International Tax and Public Finance|
|Numéro de publication||6|
|Date de mise en ligne précoce||25 juil. 2022|
|état||Publié - déc. 2022|
Une note bibliographiquePublisher Copyright:
© 2022, The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature.
- 1 Terminé
PREFER-ME: Preference for Redistribution, Equality and Fainess in Europe and in the Greater Region: Micro-Evidence from Surveys
ANDREOLI, F., OLIVERA, J., SOLOGON, D., FUSCO, A., VAN KERM, P. & Rueda, D.
Luxembourg Institute of Socio-Economic Research LISER, Fonds National de la Recherche
1/04/18 → 31/03/22
- 1 Working paper
Public support for tax policies in COVID-19 times: Evidence from LuxembourgOlivera, J. & Van Kerm, P., 19 nov. 2021, Esch-sur-Alzette: LISER, 32 p. (Working papers; Numéro 2021-10).
Résultats de recherche: Papier de travail › Working paperAccès ouvertFile