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Whether people believe that tax burdens are fairly distributed is an important condition for welfare state legitimacy. This article examines how people evaluate this distribution of tax burdens in their country by using latent cluster analysis. We use 2006 International Social Survey Program data for 26 countries and define different “tax opinion profiles” for individuals based on their evaluation of tax burdens of different income groups. We find six groups of individuals with typically different “tax opinion profiles,” among which are profiles favoring more progressive taxes, expressing contentedness with present taxes, or showing opposition to all taxes. People’s membership of profile groups is related to their class position, political affiliation, education, and trust, as well as to characteristics of their country’s tax system.
Roosma et al. (Mon,) studied this question.