2019/08/01 by Gregor Zens, Zens, Gregor, Philipp Warum +1
Business, Management and Accounting · Economics, Econometrics and Finance · #Corporate Taxation and Avoidance #Fiscal Policy and Economic Growth #Taxation and Compliance Studies
paper · pdf · doi:10.57938/d787943a-0d98-4a5f-9759-9ff997583a61
openalex publication_date 2019/08/01 · openalex created_date 2025/10/10 · openalex updated_date 2026/07/23
This article systematically investigates the attitudes of voters towards capital taxation and <br/>further topics in the realm of the welfare state. We revisit various streams of literature and explore <br/>which views, beliefs and perceptions are connected to tax preferences and how these perceptions <br/>differ between various voting groups. Special weight is attached to questions of the distribution <br/>of income, wealth and opportunities. Inference relies on the outcomes of two large scale online <br/>surveys conducted in Austria. Our results suggest that, among others, opinions on fairness in <br/>the economic system in general as well as perceptions of inequality are strong predictors of tax <br/>preferences in Austria. In addition, these beliefs vary heavily across parties and are thus promising <br/>candidates to explain the variation in tax preferences between different voting groups.