Naslov
Different Tax Preferences? Old vs. New Europe

Autori
Botrić, Valerija ; Broz, Tanja ; Jakšić, Saša

Izvornik
Interdisciplinary description of complex systems (1334-4684) 19 (2021), 2; 328-356

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
tax burden preferences, European economies, comparative analysis, International Social Survey Programme

Sažetak
The aim of the article is to provide a comparative analysis of the factors behind citizens’ specific tax burden preferences between New and Old EU Member States. Based on the available data from International Social Survey Programme for years 2006 and 2016, we form two groups of countries: Old Europe – Germany, Denmark, France, Spain, Finland and Sweden – and New Europe – Czech Republic, Slovenia, Latvia, Hungary and Croatia. Initial inspection of the preferences for more progressive taxation shows that in most countries, citizens would prefer the higher redistributive role of the state and there are no clear-cut differences between Old and New Europe. Analysis of factors contributing to individuals’ preferences for progressive taxation provided interesting insights: older cohorts in New Europe are not disproportionally inclined to progressive taxation ; political orientation and union membership are more important in Old than in New Europe ; and there are no significant changes in the patterns resulting from the latest financial crisis.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA