Journal
NATIONAL TAX JOURNAL
Volume 59, Issue 1, Pages 57-75Publisher
NATL TAX ASSOC
DOI: 10.17310/ntj.2006.1.03
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In this paper, I use data from an exceptionally detailed survey of attitudes toward taxation in the United States to investigate the relative importance of one particular misconception-that high-income people would pay more tax under an apparently regressive reform, mostly because many people believe that the distribution of the burden of the existing income tax is regressive-in explaining public support for a flat tax and a retail sales tax. I find that this policy misconception is strongly associated with support for replacing the existing income tax with either of these two alternatives. A similar misconception about the distributional impact of the estate tax explains some of the support for eliminating that tax.
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