Class Altruism and Redistribution
研究了利他偏好和种族分裂如何影响再分配政策，发现富人群体内的利他主义（阶级利他主义）、普遍的弱利他主义以及穷人中的种族分裂导致低再分配水平，并用美国和欧盟的调查数据验证了税收差异与利他模式的一致性。
Abstract Why do tax rates vary so much across countries? We study the role of other-regarding preferences and ethnic fragmentation in redistribution. A government is elected by altruistic voters and chooses a redistributive income tax. Altruism is directed towards social identity groups. Three main factors yield low levels of redistribution: (i) strong in-group altruism among rich voters—referred to as class altruism; (ii) weak universal altruism—in particular among the rich; and (iii) ethnic fragmentation among poor voters. We document survey evidence that the pattern of altruism in the United States and the European Union is consistent with the observed differences in taxes.