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Examining the Tax Fairness Partisan Divide

Fri, October 9, 3:45 to 5:15pm, TBA

Abstract

This paper examines differences in attitudes about tax fairness, an issue central to the partisan divide that, since 2011, has produced a federal government shutdown, budget stalemates, and a downgrade of the U.S. credit rating. Historically, most public polls have shown support for progressive income tax rates (Becker 2011). Seventy-seven percent of our participants indicate progressive income tax rates are fairer than flat tax rates. However, we find 70 percent of liberals, as well as 89 percent of conservatives, actually assign dollar amounts of taxes to individuals using a flat-tax or regressive tax rate. This 4:1 preference reversal is explained by participants’ lack of understanding of the effects of income tax rates as well as their political (tax) ideology. Our results suggest, contrary to the generally-held view, a majority of both liberal and conservative Americans may view a flat income tax rate as fairer than progressive income tax rates.

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