Pandemic and Progressivity

February 5, 2021

Preview Citation

Format: Chicago

Alexander D Klemm, and Paolo Mauro. Pandemic and Progressivity, (USA: International Monetary Fund, 2021) accessed November 8, 2024

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.

Summary

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.

Subject: COVID-19, Education, Health, Income, Progressive taxation

Keywords: Attitudes, Household income, Income level, Progressivity, Recovery contribution, Solidarity contribution, Solidarity tax, Solidarity taxes, Surcharges, Surveys, Tax reform., WP

Publication Details

Pages:

42
Volume:

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DOI:

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Issue:

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Series:

Working Paper No. 2021/024
Stock No:

WPIEA2021024
ISBN:

9781513568621
ISSN:

1018-5941

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