The determinants of Spaniards’ preferences over favoring wealth taxation: do they behave similarly across different policy alternatives?

Cazcarro, I., Rodrigo-Sauco, F., Sanz-Arceaga, E. (2024). The determinants of Spaniards’ preferences over favoring wealth taxation: do they behave similarly across different policy alternatives? Revista Española de Investigaciones Sociológicas

The aim of this paper is to contrast with quantitative statistical analyses
whether the determinants of Spaniards ́ preferences over favoring wealth
taxation behave similarly across different policy alternatives. To do so, and
based on the literature review, we exploit the special questionnaire included
in the 2019 wave of the Spanish Institute for Fiscal Studies Fiscal Barometer
and carry out three empirical exercises, each devoted to one of the three
corresponding policy alternatives under scrutiny. We also perform a robustness
check contrasting whether those determinants are the same for a single policy
that would comprise these three policies at once. According to the results
achieved, corroborated by those obtained from the robustness check, the
determinants of Spaniards ́ toward favoring wealth taxation rely on self-interest
arguments and values and behave almost entirely in a similar fashion across
different policy alternatives. Several policy recommendations arise.

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