Olivera Javier, Van Kerm Philippe
Luxembourg Institute of Socio-Economic Research (LISER), Esch-sur-Alzette, Luxembourg.
Department of Economics, Pontificia Universidad Catolica del Peru (PUCP), Lima, Peru.
Int Tax Public Financ. 2022;29(6):1395-1418. doi: 10.1007/s10797-022-09744-y. Epub 2022 Jul 25.
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.
The online version contains supplementary material available at 10.1007/s10797-022-09744-y.
我们研究了对引入假设的新税种以资助新冠疫情成本的态度。我们依据2020年在卢森堡收集的调查数据。该调查询问了受访者对以下各项的同意程度：一次性净财富税、遗产税、临时团结所得税以及增值税的临时上调。所有问题都包含不同且随机分配的税收属性（税率和免税额）。我们发现了明显的分歧，一方面对新的财富税和遗产税支持率相对较高，另一方面对增值税和所得税上调的支持率较低。虽然58%的受访者同意或强烈同意对净值征收一次性税，但只有24%的人支持小幅上调增值税。然而，对任何税种的支持与以预测收入衡量的税收规模呈负相关。我们的结果表明，一次性财富税可以筹集大量收入，并且仍能获得公众支持。
在线版本包含可在10.1007/s10797-022-09744-y获取的补充材料。
