Tax Exposure and Political Preferences

• In Event: Taxation and Institutions

Brief Overview

We develop an argument about tax preferences that centers on the concept of tax exposure. We test the arguments on a cross-national dataset of thirty countries between 1985 and 2017 and in a single-country study of tax preferences in the USA in 2018.

Authors

• Ben Ansell, University of Oxford

• Asli Cansunar, University of Oxford

• Mads Andreas Elkjær, University of Oxford