Lost in Taxation: Misunderstanding the Progressive Tax System Undermines Support for Redistribution

ABSTRACT Progressive taxation effectively reduces economic inequality; however, support for this form of wealth redistribution remains low. We examine across three studies (two cross‐sectional studies; N total = 519 and one experiment; N = 400) whether and how the complexity of progressive taxation affects its support. Specifically, we investigate two key sources of complexity: (1) individuals' general ability to process complex information (analytical thinking), and (2) the way progressive taxation is explained (experimentally manipulated in Study 2). We tested whether analytical thinking and message complexity influence support for progressive taxation through three psychological pathways: a cognitive pathway (objective understanding); a metacognitive pathway (perceived understanding); and an emotional pathway (negative emotional responses to progressive taxation). We found that both analytical thinking and message complexity affect support for progressive taxation, through the cognitive pathway on the one hand, and through metacognitive and emotional pathways on the other. These findings highlight the importance of accessible communication and individual‐level characteristics for support for redistributive policies.

Authors

Institutions

Publication Details

Journal
Journal of Community & Applied Social Psychology
Published
2026-02-15
DOI
https://doi.org/10.1002/casp.70235
Primary Topic
Taxation and Compliance Studies
Type
article
Field-Weighted Citation Impact
0.00
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

Lost in Taxation: Misunderstanding the Progressive Tax System Undermines Support for Redistribution

Caterina Suitner, Silvia Filippi, Bruno Gabriel Salvador Casara, Anne Maass
Journal of Community & Applied Social Psychology
Taxation and Compliance Studies
article

Lost in Taxation: Misunderstanding the Progressive Tax System Undermines Support for Redistribution

Caterina Suitner, Silvia Filippi, Bruno Gabriel Salvador Casara, Anne Maass
article en

Abstract

ABSTRACT Progressive taxation effectively reduces economic inequality; however, support for this form of wealth redistribution remains low. We examine across three studies (two cross‐sectional studies; N total = 519 and one experiment; N = 400) whether and how the complexity of progressive taxation affects its support. Specifically, we investigate two key sources of complexity: (1) individuals' general ability to process complex information (analytical thinking), and (2) the way progressive taxation is explained (experimentally manipulated in Study 2). We tested whether analytical thinking and message complexity influence support for progressive taxation through three psychological pathways: a cognitive pathway (objective understanding); a metacognitive pathway (perceived understanding); and an emotional pathway (negative emotional responses to progressive taxation). We found that both analytical thinking and message complexity affect support for progressive taxation, through the cognitive pathway on the one hand, and through metacognitive and emotional pathways on the other. These findings highlight the importance of accessible communication and individual‐level characteristics for support for redistributive policies.

Journal of Community & Applied Social PsychologyVol. 36(2)
University of Geneva (CH), New York University Abu Dhabi (AE), University of Padua (IT)
No poverty
Openalex Percentile: Top 59%
Taxation and Compliance Studies
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.

Lost in Taxation: Misunderstanding the Progressive Tax System Undermines Support for Redistribution — Caterina Suitner, Silvia Filippi, et al. · Journal of Community & Applied Social Psychology (2026) | TGRS Research Map | TGRS