Tackling Inequality: Which Factors Shape Attitudes Towards Progressive Taxation?

Progressive taxation is a concrete strategy to redistribute wealth and thus reduce economic inequality, one of the most pressing issues of our time. Despite this, its support often remains low. This dissertation seeks to shed light on various factors potentially influencing these attitudes. In Chapter 1, through a systematic review of existing literature, and adopting a holistic perspective on attitudes, I categorize determinants for progressive taxation into five distinct domains: demographics, cognitive factors, contextual factors, ideological factors, and communication strategies. Within the empirical part of this work, in Chapter 2 I investigate the role of demographics and self-interest motives in shaping attitudes toward progressive taxation (N = 5259). Here I found limited evidence of the influence of demographic characteristics and self-interest motives. In Chapter 3 I analyze the impact of understanding progressivity and negative emotions related to taxes in shaping support for progressive taxation. Findings (Study 1a, N = 120) reveal that both cognitive (understanding) and emotional factors (negative emotions related to taxes) significantly influence support for progressive taxation. This relationship is confirmed in Study 1b (N = 399) and experimentally tested in Study 1c (N = 533). In Chapter 4 (Study 2, N = 2119) I examine the role of manipulated economic inequality as a potential contextual factor impacting support for progressive taxation and tax compliance, finding that people in the high inequality condition are more likely to support progressive taxation but less likely to be compliant with the tax system. Chapter 5 scrutinizes the role of ideological factors. Results revealed a negative association between right-wing political orientation, meritocracy (both prescriptive and descriptive, Study 3a, N = 301), and support for progressive taxation. Study 3b (N = 336) experimentally tests the role of meritocracy in hindering support for progressive taxation. Study 3c (N = 203) explores the contributions of effort and talent, as two main components of meritocracy, finding no differences in the effect on progressive taxation support. In Chapter 6, I turn my attention to tax communication. Drawing on Construal Level Theory, I explore the role of high and low construal frames, focusing on generic versus specific taxes that are temporally distant versus close. Our four experiments (Studies 4a, 4b, 4c, and 4d, Ntotal = 1248) revealed that people prefer a more general description of progressive taxes, with no effect of temporal distance. Collectively, these research lines contribute to an overarching model that enhances our comprehension of the multifaceted determinants of attitudes toward progressive taxation.