O'Brien Rourke L
University of Wisconsin-Madison.
AJS. 2017 Jan;122(4):1015-1049. doi: 10.1086/690118.
States redistribute wealth through two mechanisms: spending and taxation. Yet studies of the social determinants of redistribution typically focus exclusively on government spending. This article explores how one determinant of social spending-racial composition-influences preferences for, and the structure of, tax systems. First, analyses of state and local tax burden data indicate that an increasing proportion of Latinos within states is associated with more regressive tax systems. Second, evidence from a nationally representative survey experiment suggests that individual preferences for taxation may be influenced by changes in the racial composition of communities. Finally, analyses reveal that in-group solidarity is a key mechanism through which racial threat shapes preferences for taxation. In demonstrating a relationship between racial change, tax preferences, and tax structures, this article contributes to our under-standing of the determinants of redistribution as well as the broader project of the new fiscal sociology.
支出和税收。然而，对再分配的社会决定因素的研究通常只专注于政府支出。本文探讨社会支出的一个决定因素——种族构成——如何影响对税收制度的偏好及其结构。首先，对州和地方税收负担数据的分析表明，州内拉丁裔人口比例的增加与更具累退性的税收制度相关。其次，一项具有全国代表性的调查实验的证据表明，个人对税收的偏好可能会受到社区种族构成变化的影响。最后，分析表明，群体内团结是种族威胁塑造税收偏好的关键机制。通过证明种族变化、税收偏好和税收结构之间的关系，本文有助于我们理解再分配的决定因素以及新财政社会学的更广泛项目。
