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What explains attitudes towards tax levels? A multi-tax comparison
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- Hammar, Henrik, 1970 (author)
- Gothenburg University,Göteborgs universitet,Institutionen för nationalekonomi med statistik, Enheten för miljöekonomi,Department of Economics, Environmental Economics Unit
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- Jagers, Sverker C., 1967 (author)
- Gothenburg University,Göteborgs universitet,Statsvetenskapliga institutionen,Department of Political Science
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- Nordblom, Katarina, 1968 (author)
- Gothenburg University,Göteborgs universitet,Institutionen för nationalekonomi med statistik,Department of Economics
- (creator_code:org_t)
- Göteborg, 2006
- English.
- Series: Working Papers in Economics (online), 1403-2465 ; 225
- Reports (other academic/artistic)
Abstract
Subject headings
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- 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.
Subject headings
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Nationalekonomi (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business -- Economics (hsv//eng)
Keyword
- tax policy; real estate tax; inheritance tax; gift tax; payroll tax; income tax; vehicle tax; alcohol tax;CO2 tax on petrol and diesel; wealth tax; corporate tax
Publication and Content Type
- vet (subject category)
- rap (subject category)
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