The social determinants of a sense of unjust taxation (notice n° 547213)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01686cam a2200229 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121114637.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Bernard, Kevin |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | The social determinants of a sense of unjust taxation |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2019.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 14 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | In France, the level reached by direct taxation is coming increasingly into question. Using a previously unpublished statistical survey, this article shows that the exasperation with regard to these levies is closely linked to a feeling of unfair taxation that is more or less pronounced depending on the particular tax and on certain social characteristics. Other things being equal, the feeling of injustice is particularly widespread among women, poorly educated taxpayers, and people in rural areas, and it varies greatly with age. People from the middle and lower classes are also particularly critical, especially in the event of a dispute with the tax authorities. People’s judgments of the different levies reveals two conceptions of tax justice: one view valuing the goal of reducing inequality is more prevalent among civil servants and taxpayers on the left, and the other, popular among executives, entrepreneurs and professionals, favours taxation that does not undermine economic initiative. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | unjust taxation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | taxpayers |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | educational level |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | income |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | support for taxation |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Spire, Alexis |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Revue de l'OFCE | o 161 | 2 | 2019-07-29 | p. 19-48 | 1265-9576 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-revue-de-l-ofce-2019-2-page-19?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-revue-de-l-ofce-2019-2-page-19?lang=en&redirect-ssocas=7080</a> |
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