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Pandemic and progressivity.

Int Tax Public Financ · 2022 · PMC8600344 · PMID 34812220

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Support for a temporary levy seems relatively insensitive to variation in labels for such levy, with a marginally statistically significant preference for the term “COVID-19 recovery contribution.” The extent to which personal experiences can affect people’s attitudes toward public policies in general and preferences regarding redistribution in particular has been debated by economists, political scientists, and psychologists and is an area of active research in these fields.

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