Work

When is it Fair to Tax the Rich? The Importance of Pro-Social Behavior

Year: 2024
Type: article
Abstract: Politicians, activists, and the rich themselves variously describe rich people as hard workers, greedy tax avoiders, generous philanthropists, and more. Occasionally, such descriptions are wielded in attempts to legitimize or delegitimize high income taxes on the rich. However, we do not have a good understanding of which of these appeals are most successful. This article explores which attributes of the rich affect support for progressive taxation. First, I use an inductive approach to derive relevant attributes from open-ended survey responses and prior literature. Then, pre-registered experiments in the United States and Denmark show that when the rich exhibit pro-social behaviors (e.g., treating workers well, not using tax loopholes), this reduces public support for taxing them. In comparison, indicators of merit (e.g., working hard) are of secondary or even insignificant importance. I conclude that in redistributive politics, the perceived pro-social behavior of the rich is a key consideration for the public.
Language: English
Open Access status: bronze
OpenAlex ID: W4404870465
FWCI: 6.564
Cites: 71
Cited by: 4
Related to: 10