Aug 2026· Acta Psychologica· Vol 269, pp.
107593
· 0 citations· 25 references
Medicine
Abstract
Scheve and Stasavage (2016) argue that different fairness norms were historically linked to changes in tax progressivity. Based on this work, we explored three fairness principles underpinning tax rates determination: equality (i.e., the government should treat all citizens equally), ability to pay (i.e., rich individuals have the ability to pay more taxes), and compensation (i.e., rich individuals should compensate for previous privileges). Across one archival study on 84 National constitutions and two main studies (Ntotal = 697), we investigated the emergence and preference for these norms and their relation with attitudes towards inequality and redistribution. In support of Scheve and Stasavage's arguments, results show that, when applied to taxation, compensation is the least mentioned in National constitutions; nevertheless, its endorsement is the strongest predictor of the support of higher tax rates for the wealthiest part of society. Importantly, however, people struggle with explicitly distinguishing the compensation and ability to pay beliefs, suggesting that these principles may be engaged at a more implicit level.
John Rawls’s theory of justice is strikingly silent on taxation, despite its centrality to the maintenance of background justice. This paper argues that taxation must be seen not as a technical instrument of redistribution, but as a constitutive element of the basic structure, shaping property rights and distributive o...
Edoardo Vignocchi· Ethics, Politics & Socie...· 0 citations
The Australian Taxation Office (ATO) is responsible for collecting the substantial revenue required to support Australia’s economic stability, support social service initiatives, and develop public infrastructure. To fulfil this mandate, the Commissioner of Taxation (the Commissioner) has wide-ranging duties and author...
Redistributive policies designed to reduce economic inequality through taxes and transfers (e.g., safety-net benefits funded by progressive taxation) receive less support in the United States than in many Western democracies. Recent work suggests Americans may be more receptive to “predistributive” policies, which seek...
David Broska, Jonne Kamphorst, Robb Willer· Proceedings of the National...· 0 citations
Taxpayers often have conflicting views on what constitutes fair taxation and how tax revenues should be allocated. We work with Vermont legislators on the policy concern of sentiment in a property tax setting, given the Vermont Supreme Court ruling around the principle of educational equality. To explore tax sentimen...
Edward N. Gamble, R. Vanden Bergh, Thomas Chittenden· PAR. Public Administration R...· 0 citations
Diversity, equity, and inclusion (DEI) is one of the most polarizing issues in business and society. Advocates claim that DEI enhances fairness, while critics argue it undermines meritocracy. The problems often stem from the practice of DEI—reducing it to demographic diversity—rather than its principle. This paper pr...
