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- Hammar, Henrik, 1970, et al.
(author)
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What explains attitudes towards tax levels? A multi-tax comparison
- 2006
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Reports (other academic/artistic)abstract
- We analyse Swedes´ opinions about the level of taxation for eleven different taxes to see what taxes people are most reluctant to and why. The most unpopular tax is the real estate tax, while the corporate tax is the least unpopular. We find a strong self interest effect in attitudes, and for corrective taxes information increases acceptance. We perform two case studies of Swedish tax policy and find political economy reasons for the recent abolition of the gift and inheritance taxes, and weak support for the ongoing green tax shift from labour to environmental taxes.
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