The role of misconceptions in support for regressive tax reform. : An article from: National Tax Journal

by Joel Slemrod

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This digital document is an article from National Tax Journal, published by Thomson Gale on March 1, 2006. The length of the article is 10208 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the author: In this paper, I use data from an exceptionally detailed survey of attitudes toward taxation in the United States to investigate the relative importance of one particular misconception--that high-income people would pay more tax under an apparently regressive reform, mostly because many people believe that the distribution of the burden of the existing income tax is regressive--in explaining public support for a flat tax and a retail sales tax. I find that this policy misconception is strongly associated with support for replacing the existing income tax with either of these two alternatives. A similar misconception about the distributional impact of the estate tax explains some of the support for eliminating that tax.

Citation Details
Title: The role of misconceptions in support for regressive tax reform.
Author: Joel Slemrod
Publication: National Tax Journal (Magazine/Journal)
Date: March 1, 2006
Publisher: Thomson Gale
Volume: 59 Issue: 1 Page: 57(19)

Distributed by Thomson Gale

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