300 Sozialwissenschaften
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Institute
Whilst the Covid-19 pandemic affects all European countries, the ways in which these countries are prepared for the health and subsequent economic crisis varies considerably. Financial solidarity within the European Union (EU) could mitigate some of these inequalities but depends upon the support of the citizens of individual member states for such policies. This paper studies attitudes of the Austrian population - a net-contributor to the European budget - towards financial solidarity using two waves of the Austrian Corona Panel Project collected in May and June 2020. We find that individuals (i) who are less likely to consider the Covid-19 pandemic as a national economic threat, (ii) who believe that Austria benefits from supporting other countries, and (iii) who prefer the crisis to be organized more centrally at EU-level show higher support for European financial solidarity. Using fixed effects models, we further show that perceiving economic threats and preferring central crisis management also explain attitude dynamics within individuals over time. We conclude that cost-benefit perceptions are important determinants for individual support of European financial solidarity during the Covid-19 pandemic.
Taxed fairly?
(2023)
Empirically, the poor are more likely to support increases in the level of tax progressivity than the rich. Such income-stratified tax preferences can result from differences in preferences of what should be taxed as argued by previous literature. However, it may also result from income-stratified perceptions of what is taxed. This paper argues that the rich perceive higher levels of tax progressivity than the poor and that tax perceptions affect individuals’ support for progressive taxation. Using data from an Austrian survey experiment, we test this argument in three steps: First, in line with past research, we show that individuals’ income positions are connected to individuals’ tax preferences as a self-interest rationale would predict. However, second, we show that this variation is mainly driven by income-stratified tax perceptions. Third, randomly informing a subset of the sample about actual tax rates, we find that changing tax perceptions causally affects support for redistributive taxation among those who initially overestimated the level of tax progressivity. Our results indicate that tax perceptions are relevant for forming tax preferences and suggest that individuals are more polarized in their perceptions of who pays how much taxes than in their support for who should pay how much tax.