000			01686cam a2200229 4500500
005			20250121114637.0
041			_afre
042			_adc
100	1	0	_aBernard, Kevin _eauthor
700	1	0	_a Spire, Alexis _eauthor
245	0	0	_aThe social determinants of a sense of unjust taxation
260			_c2019.
500			_a14
520			_aIn 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 Using a previously unpublished statistical survey, this article shows that the exasperation with regard to these levies is closely linked to a feeling of unfair taxation that is more or less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			_aunjust taxation
690			_ataxpayers
690			_aeducational level
690			_aincome
690			_asupport for taxation
786	0		_nRevue de l'OFCE | o 161 | 2 | 2019-07-29 | p. 19-48 | 1265-9576
856	4	1	_uhttps://shs.cairn.info/journal-revue-de-l-ofce-2019-2-page-19?lang=en&redirect-ssocas=7080
999			_c547213 _d547213