Dataset Information

Prosocial perceptions of taxation predict support for taxes.

ABSTRACT: Many people report disliking taxes despite the fact that tax funds are used to provide essential services for the taxpayer and fellow citizens. In light of past research demonstrating that people are more likely to engage in prosocial action when they recognize how their assistance positively impacts the recipient, we examine whether recognition of how one's tax contributions help other citizens-perceived prosocial taxation-predicts more supportive views of taxation and greater engagement. We conducted three correlational studies using North American samples (N = 902, including a nationally representative sample of over 500 US residents) in which we find that perceived prosocial taxation is associated with greater enjoyment paying taxes, willingness to continue paying taxes, and larger financial contributions in a tax-like payment. Findings hold when controlling for several demographic variables, participants' general prosocial orientation, and the perception that tax dollars are being put to good use. In addition, we examined data from six waves of the World Values Survey (N > 474,000 across 107 countries). We find that people expressing trust in their government and civil service-thereby indicating some confidence that their taxes will be used in prosocial ways-are significantly more likely to state that it is never justifiable to cheat on taxes. Together, these studies offer a new and optimistic perspective on taxation; people may hold more positive views and be more willing to contribute if they believe their contribution benefits others.

SUBMITTER: Thornton EM

PROVIDER: S-EPMC6879120 | biostudies-literature | 2019

REPOSITORIES: biostudies-literature

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Prosocial perceptions of taxation predict support for taxes.

Thornton Emily M EM Aknin Lara B LB Branscombe Nyla R NR Helliwell John F JF

PloS one 20191126 11

Many people report disliking taxes despite the fact that tax funds are used to provide essential services for the taxpayer and fellow citizens. In light of past research demonstrating that people are more likely to engage in prosocial action when they recognize how their assistance positively impacts the recipient, we examine whether recognition of how one's tax contributions help other citizens-perceived prosocial taxation-predicts more supportive views of taxation and greater engagement. We co ...[more]

PMID: 31770394

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Project description:BACKGROUND AND AIMS:The World Health Organization recommends increasing alcohol taxes as a 'best-buy' approach to reducing alcohol consumption and improving population health. Alcohol may be taxed based on sales value, product volume or alcohol content; however, duty structures and rates vary, both among countries and between beverage types. From a public health perspective, the best duty structure links taxation level to alcohol content, keeps pace with inflation and avoids substantial disparities between different beverage types. This data note compares current alcohol duty structures and levels throughout the 28 European Union (EU) Member States and how these vary by alcohol content, and also considers implications for public health. DESIGN AND SETTING:Descriptive analysis using administrative data, European Union, July 2018. MEASUREMENTS:Beverage-specific alcohol duty rates per UK alcohol unit (8 g ethanol) in pounds sterling at a range of different alcoholic strengths. FINDINGS:Only 50% of Member States levy any duty on wine and several levy duty on spirits and beer at or close to the EU minimum level. There is at least a 10-fold difference in the effective duty rate per unit between the highest- and lowest-duty countries for each beverage type. Duty rates for beer and spirits stay constant with strength in the majority of countries, while rates for wine and cider generally fall as strength increases. Duty rates are generally higher for spirits than other beverage types and are generally lowest in eastern Europe and highest in Finland, Sweden, Ireland and the United Kingdom. CONCLUSIONS:Different European Union countries enact very different alcohol taxation policies, despite a partially restrictive legal framework. There is only limited evidence that alcohol duties are designed to minimize public health harms by ensuring that drinks containing more alcohol are taxed at higher rates. Instead, tax rates appear to reflect national alcohol production and consumption patterns.

Dataset Information

Prosocial perceptions of taxation predict support for taxes.

Publications

Prosocial perceptions of taxation predict support for taxes.

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