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The aim is to explore fairness principles affecting tax rates and their relationship with attitudes toward inequality.

August 10, 2026Acta PsychologicaOpen Access

Tax fairness: Shifting the tax burden towards the upper end?

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The aim is to explore fairness principles affecting tax rates and their relationship with attitudes toward inequality.
Conducted an archival study on 84 National constitutions
Performed two main studies with a total of 697 participants
Investigated fairness principles in relation to tax attitudes
Compensation is the least mentioned principle in National constitutions; however, it predicts support for higher tax rates for the wealthy.
People have difficulty distinctly identifying compensation from ability to pay principles.
Endorsement of compensation strongly correlates with support for progressive taxation.

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Archival analysis and studies demonstrate fairness principles influencing tax attitudes toward wealth inequality and redistribution.

Cervone et al. (2026) studied this question.

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