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29 December 2022
Article (Scientific journals)
Public Support for Tax Policies in COVID-19 Times: Evidence from Luxembourg
Olivera, Javier; van Kerm, Philippe
2022In International Tax and Public Finance, 29, p. 1395-1418
Peer reviewed


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Keywords :
wealth tax; COVID-19; inheritance tax; preference for redistribution; VAT; income tax
Abstract :
[en] We study attitudes towards the introduction of hypothetical new taxes to finance the cost of the COVID-19 pandemic. We rely on survey data collected in Luxembourg in 2020. The survey asks for the agreement of respondents over: a one-time net wealth tax, an inheritance tax, a temporary solidarity income tax, and a temporary increase in VAT. All questions include different and randomly assigned tax attributes (tax rates and exemption amounts). We find a clear divide with relatively high support for new wealth and inheritance taxes on the one hand and a low support for increases in VAT and income taxes on the other hand. While 58% of respondents agree or strongly agree with a one-time tax levied on net worth, only 24% are in favor of a small increase in VAT. Support for any tax is however negatively associated with the size of the tax as measured by the predicted revenues. Our results indicate that a one-time wealth tax could raise substantial revenues and still garner public support.
Disciplines :
Sociology & social sciences
Social economics
Author, co-author :
Olivera, Javier;  Luxembourg Institute of Socio-Economic Research - LISER
van Kerm, Philippe ;  University of Luxembourg > Faculty of Humanities, Education and Social Sciences (FHSE) > Department of Social Sciences (DSOC)
External co-authors :
Language :
Title :
Public Support for Tax Policies in COVID-19 Times: Evidence from Luxembourg
Publication date :
Journal title :
International Tax and Public Finance
Volume :
Pages :
Peer reviewed :
Peer reviewed
Funders :
FNR - Fonds National de la Recherche


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