## Pandemic and Progressivity

_IMF Working Papers, February 5, 2021_

## Source details

**Canonical URL:** [Pandemic and Progressivity](https://www.imf.org/en/publications/wp/issues/2021/02/06/pandemic-and-progressivity-50030)

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- [Markdown version](/en/publications/wp/issues/2021/02/06/pandemic-and-progressivity-50030/index.md)
- [Structured JSON version](/en/publications/wp/issues/2021/02/06/pandemic-and-progressivity-50030/index.json)
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## Bibliographic details
- Authors: Alexander D Klemm, Paolo Mauro
- Published: February 5, 2021
- Series: IMF Working Papers
- DOI: https://doi.org/10.5089/9781513568621.001

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### Summary Findings
- Based on a survey of about 2,500 US resident adults, 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.
- Individuals who reveal preferences for spending items associated with communitarian moral perspectives (more on police, military, border protection; less on education, health, environment) generally show weaker support for progressive reforms.
- More communitarians change their views as a result of personal experience with pandemic-related illness or job loss.
- The results are consistent with previous findings that economic upheavals can mold individuals’ views on policy matters.

### Methodology and Scope
- Survey sample size: about 2,500 US resident adults.
- Controlled for: income, demographic characteristics, and other factors.
- Focused policy options examined: temporary progressive levy and structural progressive tax reform.
- Behavioral correlate examined: preferences over spending items (police, military, border protection; education, health, environment) as proxies for communitarian versus universalist moral perspectives.

### Policy-Relevant Insights
- Personal experience of pandemic-related economic or health shocks is associated with increased support for progressive taxation options (temporary levy or structural reform).
- Moral perspectives on public spending structure (communitarian vs universalist) mediate baseline support for progressive reforms, but personal experience can alter these positions, especially among communitarians.
- Implication: economic upheavals like the COVID-19 pandemic can shift public attitudes toward redistribution and tax progressivity, suggesting windows for policy change following large shocks.

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## Content in this bundle

- **Working Paper**
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_Source: https://www.imf.org/en/publications/wp/issues/2021/02/06/pandemic-and-progressivity-50030_