Dataset Information

Public support for tax policies in COVID-19 times: evidence from Luxembourg.

ABSTRACT: 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.

Supplementary information

The online version contains supplementary material available at 10.1007/s10797-022-09744-y.

SUBMITTER: Olivera J

PROVIDER: S-EPMC9310375 | biostudies-literature | 2022

REPOSITORIES: biostudies-literature

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Public support for tax policies in COVID-19 times: evidence from Luxembourg.

Olivera Javier J Van Kerm Philippe P

International tax and public finance 20220725 6

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 fo ...[more]

PMID: 35909671

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Project description:BackgroundCOVID-19 drastically changed the school choice landscape as families considered schools with varying public health protocols as well as academic and demographic characteristics. Our understanding of families' preferences during the pandemic is limited, however, because it primarily derives from surveys asking parents about a single school characteristic.ObjectiveWe aimed to understand how families' preferences for schools' racial composition and public health policies may interdepend.MethodsWe conducted an original school choice survey experiment with U.S. White parents in August 2021. Parents indicated their willingness to enroll their student in hypothetical schools with experimentally randomized school quality ratings, racial and socioeconomic demographics, and COVID mitigation strategies (i.e. instructional modalities, mask and vaccination mandates).ResultsWe find novel causal evidence that White parents' preferences for schools' racial demographics and public health policies are interdependent. Among otherwise similar schools, parents expressed stronger preferences to avoid Black, Latinx, and Asian schools when there were fewer COVID mitigation policies. Relatedly, parents required more stringent COVID protocols for their children to attend predominantly Black, Latinx, and Asian schools while showing no preferences for COVID policies among predominantly White schools. The interdependence of preferred racial demographics and public health polices was amplified among White parents who held stigmatizing beliefs about Asian populations carrying the COVID virus and pro-White sentiments. Although Democrats expressed stronger preferences for schools with more COVID mitigation strategies than Republicans, for White parents across the political spectrum school racial composition and COVID mitigation preferences interdepended.ConclusionsThis study suggests families may leverage flexible student assignment policies and schools of choice to enroll in or avoid schools based on both preferred public health policies and racial demographics. Districts should consider how adopting strong public health policies during infectious disease outbreaks may help mitigate hardened racial avoidance and school racial segregation.

Dataset Information

Public support for tax policies in COVID-19 times: evidence from Luxembourg.

Supplementary information

Publications

Public support for tax policies in COVID-19 times: evidence from Luxembourg.

Similar Datasets

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