Volume 50, Issue 3 (2025)
Fairness, Social Identity, and Preferred Tax Use: A Comparative Study among Migrants and Non-migrants
(Pages 250-296)
Author(s)
André Machwart1,*
1Department of Business Management and Business Taxation, School of Business & Economics, Julius-Maximilians-Universität Würzburg
Abstract:
This study examines how individuals with and without migration backgrounds prefer to allocate tax revenues, highlighting the roles of redistribution preferences, fairness beliefs, and social identity. Using an experimental vignette method, participants allocated tax revenue between political campaigns supporting fiscal or redistributive purposes. In the redistributive campaigns, varying levels of effort required from beneficiaries were distinguished. The results show
no significant difference in overall redistributive preferences between migrants and non-migrants. However, migrants allocated more tax revenues to education and less to social transfers than non-migrants, particularly among those who believe in the connection between fairness and success. Further analysis indicates that group interests shape tax allocation preferences only among non-migrants.
Keywords:
Experimental vignette study, ingroup favoritism, migration, redistribution.
Cite this paper:
André Machwart, Fairness, Social Identity, and Preferred Tax Use: A Comparative Study among Migrants and Non-migrants, The Journal of Social, Political and Economic Studies. Volume 50, Issue 3, Year 2025 | PP. 250-296. https://thejspes.com/vol50-a23
© 2025 The Author(s). Published by 'The Journal of Social, Political and Economic Studies'.
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