超越“向富人征税”叙事:意大利人如何看待财富税

Beyond the Tax‐the‐Rich Narrative: How Italians Consider Taxing Wealth

Kyklos · 2025
被引 4 · 同刊同年前 2%
人大 A-ABS 3

中文导读

基于2021年对2400名意大利人的调查,研究公众对财富税的态度,发现支持财富税不一定出于再分配动机,也可能源于对低干预、温和累进税制的偏好。

Abstract

ABSTRACT This article examines public attitudes toward wealth taxation in Italy, drawing on a survey of 2400 individuals conducted in 2021. Moving beyond the conventional “tax‐the‐rich” narrative, it investigates people's views on wealth taxes as a potential alternative to income and consumption taxation. The analysis exploresthe role of self‐interest, personal beliefs, and political orientation, and shows that support for wealth taxes does not necessarily stem from redistributive motives, but may also express a preference for a less intrusive tax system with moderate progressivity, an approach aligned with classical–liberal principles. Respondents prefer wealth taxes to consumption taxes. Notably, many support a proposal to replace all existing taxes with a single wealth tax. However, concerns emerge regarding potential increases in the overall tax burden and the inclusion of primary residences in the tax base. Contrary to expectations, political orientation plays a limited role in shaping attitudes, although an interaction effect between political views and economic status is observed. The earmarking of tax revenues does not significantly influence preferences.

财富税税收态度意大利古典自由主义