ERIC Number: ED188334
Record Type: RIE
Publication Date: 1979-Oct
Reference Count: 0
The Use of Attitude Surveys in Determining Tax Policy.
Studies of attitudes toward taxation have been deficient in producing reliable measures of support for tax reform. This article documents some of the problems in making measurements and points to the necessity for measurements to fill the existing gap in policy-relevant information. A methodology for identifying the relationships between attitudes toward tax structure and demographic characteristics is presented and tested using data collected on a probability sample of the Wisconsin adult population in 1978. The study concludes that it is extremely important to screen responses for inconsistent and uninformed persons before attempting multiple variable analysis of the data. It is hypothesized that responses from informed and consistent respondents are stable over time; they constitute an important input in the design of tax reform programs. The paper includes a bibliography of major United States studies of attitudes toward taxation and work in this field to date. (Author)
Publication Type: Speeches/Meeting Papers
Education Level: N/A
Sponsor: Department of Health, Education, and Welfare, Washington, DC.
Authoring Institution: Wisconsin Univ., Madison. Inst. for Research on Poverty.
Note: Paper presented at the Annual Meeting of the International Association of Public Finance (September 1979).