The Effect of Political Affiliation on Taxpayers' Attitudes Toward Alternative Tax Systems
There is a great deal of dissatisfaction with the existing tax system. Prior research has found that self-interest, perceived equity, persuasive messages, tax knowledge, and demographic factors affect taxpayer attitudes. This study contributes to that body of research by examining the effects of another factor that is associated with taxpayer attitudes: their political affiliation. Data obtained from a national telephone survey of homeowners' attitudes toward alternative tax systems are used. Results indicate that political affiliation plays a significant role in taxpayers' attitudes toward both alternative tax systems in general and the proposed flat tax in particular. Specifically, when faced with the choice of alternative tax systems, respondents who identified themselves as having Republican (Democratic, Independent) political af-filiations were more (less) likely to prefer both the flat tax and the sales tax systems over the current system.