Izvorni znanstveni članak
https://doi.org/10.1080/1331677X.2023.2222307
Trust in public programmes and distributive (in)justice in taxation
Orkhan Nadirov
Bruce Dehning
Sažetak
In the tax psychology literature, there is a lack of empirical evidence
on the degree of distributive justice in taxation. This article
aims to test the relationship between trust in public programmes
and distributive justice in taxation at the cross-country level. The
sample consists of 47 countries. Trust in public programmes and
distributive justice in taxation are measured based on data collected
from Wave 7 of the World Values Survey, which took place
worldwide in 2017-2022. An Ordered Probit Model was utilised
for the empirical analysis. This study finds that if taxpayers support
preferential organisations like the police and universities,
they are less likely to support distributive justice, where the rich
are taxed to support the poor. On the other side, if taxpayers support
equitable organisations such as armed forces, courts, civil
service, and elections, then they are more likely to believe in taxing
the rich to support the poor. The current study’s findings
have policy implications for governments intending to improve
tax revenue collection. Additionally, the practical implication of
the current study is that governments willing to combat income
inequality should consider the differences between preferential
and equitable organisations in their decision-making. There is
congruence between taxpayers’ feelings toward distributive justice
and their confidence in equitable organisations.
Ključne riječi
World Values Survey; trust; government-funded organisations; distributive justice; taxation
Hrčak ID:
314896
URI
Datum izdavanja:
19.6.2023.
Posjeta: 439 *