Introduction to the Handbook on the Politics of Taxation

Hakelberg, Lukas; Seelkopf, Laura

doi:10.4337/9781788979429.00008

Cited by 1 publication

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“…In fact, in a review of the literature, Fuest, Huber, and Mintz (2005) note that ‘[m]uch economic analysis has viewed that capital taxes will disappear if real capital is perfectly mobile at the international level’. While this might be an exaggeration, there is good evidence that there has at least been a partial ‘tax race to the bottom’ (for example, Clausing, Saez, and Zucman 2021; Keen and Konrad 2013; Lierse 2021). Hence, governments might experience pressure to cut taxes at the top, not only from the wealthy in their own country but from multinational companies and investors who are relatively free to move capital to the places where they are taxed the least.…”

Section: High-income Taxation In the 21st Century: Out Of Tune With P...mentioning

confidence: 99%

Taxing the 1 per cent: Public Opinion vs Public Policy

Mathisen

2023

Brit. J. Polit. Sci.

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Recent studies suggest that public policy in established democracies mainly caters to the interests of the rich and ignores the average citizen when their preferences diverge. I argue that high-income taxation has become a clear illustration of this pattern, and I test the proposition on a least likely case: Norway. I asked Norwegians to design their preferred tax rate structure and matched their answers with registry data on what people at different incomes actually pay in tax. I find that within the top 1 per cent, tax rates are far below (by as much as 23 percentage points) where citizens want them to be. A follow-up survey showed that this divergence is entirely driven by capital incomes being taxed too low. My results suggest that even in a reasonably egalitarian society like Norway, the rich get away with paying considerably less in tax than what people deem fair.

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Section: High-income Taxation In the 21st Century: Out Of Tune With P...mentioning

confidence: 99%

Taxing the 1 per cent: Public Opinion vs Public Policy

Mathisen

2023

Brit. J. Polit. Sci.

View full text Add to dashboard Cite

show abstract

Introduction to the Handbook on the Politics of Taxation

Cited by 1 publication

References 21 publications

Taxing the 1 per cent: Public Opinion vs Public Policy

Taxing the 1 per cent: Public Opinion vs Public Policy

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