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Pandemic and Progressivity
Author:
Mr. Alexander D Klemm
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and
Mr. Paolo Mauro
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Series:
IMF Working Papers
Volume/Issue:
Volume 2021: Issue 024
Language:
English
Publication Date:
05 Feb 2021
DOI:
https://doi.org/10.5089/9781513568621.001
ISBN:
9781513568621
ISSN:
1018-5941
Pages:
42
Keywords:
Solidarity taxes; surcharges; surveys; attitudes; progressivity; tax reform.; WP; solidarity contribution; solidarity tax; recovery contribution; household income; income level
Legal-disclaimer:
IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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Based on a survey of about 2,500 US resident adults, we show that people who have experienced serious illness or job loss caused by the COVID-19 pandemic, or who personally know someone who has, favor a temporary progressive levy or structural progressive tax reform to a greater extent than others in the sample, controlling for income, demographic characteristics, and other factors. People who reveal preferences for spending items (more on police, military, border protection; less on education, health, environment) that are associated with communitarian (rather than universalist) moral perspectives generally show weaker support for progressive reforms, but more communitarians change their views as a result of personal experience. The results are consistent with previous findings that economic upheavals can mold individuals’ views on policy matters.
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Cover IMF Working Papers
IMF Working Papers
ISSN:
1018-5941
Publisher:
International Monetary Fund
Volume 2021: Issue 024