1994
DOI: 10.1111/j.1467-9930.1994.tb00115.x
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Progressive Taxation, Fairness, and Compliance*

Abstract: This paper examines the preferences for income tax progressivity, other tax fairness issues, and tax compliance of a national sample of nearly six hundred heads of U.S. households. The results reveal that mean public preferences for fair tax burdens are close to actual effective tax rates; however, the similarity between average preferred and actual effective tax rates masks an underlying schism between three groups: (I) those who believe tax rates should be higher for upper income persons (steep progressives)… Show more

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Cited by 35 publications
(24 citation statements)
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“…Roberts and Hite (1994) even found an unpredicted positive relation between overall fairness and admitted past noncompliance.…”
Section: Concerns For Distributive Justicementioning
confidence: 86%
“…Roberts and Hite (1994) even found an unpredicted positive relation between overall fairness and admitted past noncompliance.…”
Section: Concerns For Distributive Justicementioning
confidence: 86%
“…If an individual's tax burden is of about the same magnitude as that of comparable others, tax compliance increases (see also De Juan, Lasheras & Mayo 1994; Spicer & Becker 1980). Kinsey and Grasmick (1993) and Roberts and Hite (1994) report that vertical unfairness of the tax schedule (the progressivity of the income tax) increases tax evasion. This is in line with the results by Scott and Grasmick (1981), who report evidence that deterrence was more effective for taxpayers who perceived the tax system to be unfair.…”
Section: Tax Compliance and Social Exchangementioning
confidence: 99%
“…High tax compliance and positive perceptions of …scal exchange arise when taxpayers regard the tax system as fair and responsive to citizen preferences, …nancing government programs delivering personal bene…ts and public goods citizens approve of. (See, for example, Alm, Jackson, and McKee 1993, Cummings et al 2005, Feld, and Frey 2007, Pommerehne, Hart, and Frey 1994, Pommerehne, and Weck-Hannemann 1996, Roberts, and Hite 1994, and Schloz, and Lubell 1998.) Yet the correspondence is far from perfect.…”
Section: Tax Toleration and Tax Compliancementioning
confidence: 99%