The Widening Gap in Tax Attitudes: Role of Government Trust in the post COVID-19 period

Fuente: arXiv
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Main Authors: Yamamura, Eiji, Ohtake, Fumio
Format: Preprint
Published: 2026
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author Yamamura, Eiji
Ohtake, Fumio
author_facet Yamamura, Eiji
Ohtake, Fumio
contents This study investigates shifts in acceptable tax rate for reducing inequality during the COVID-19 pandemic using Japanese data. We find a transition from norm-based, unconditional support for redistribution to conditional altruism. Before the pandemic, support remained high and independent of institutional trust. The pandemic generated an overall decline in altruistic attitudes while increasing their dependence on trust in government, particularly among high-income individuals. This "widening gap" implies that in post-crisis societies, the social contract is no longer anchored in stable social norms but increasingly relies on institutional trust to sustain income redistribution from the rich to the poor.
format Preprint
id arxiv_https___arxiv_org_abs_2603_06098
institution arXiv
publishDate 2026
record_format arxiv
spellingShingle The Widening Gap in Tax Attitudes: Role of Government Trust in the post COVID-19 period
Yamamura, Eiji
Ohtake, Fumio
General Economics
Economics
This study investigates shifts in acceptable tax rate for reducing inequality during the COVID-19 pandemic using Japanese data. We find a transition from norm-based, unconditional support for redistribution to conditional altruism. Before the pandemic, support remained high and independent of institutional trust. The pandemic generated an overall decline in altruistic attitudes while increasing their dependence on trust in government, particularly among high-income individuals. This "widening gap" implies that in post-crisis societies, the social contract is no longer anchored in stable social norms but increasingly relies on institutional trust to sustain income redistribution from the rich to the poor.
title The Widening Gap in Tax Attitudes: Role of Government Trust in the post COVID-19 period
topic General Economics
Economics
url https://arxiv.org/abs/2603.06098