Tax exposure and political preferences by Ansell, B, Cansunar, A, Elkjær, M

“…We argue that rather than attitudes towards taxation being a simple linear function of individual income they may be discontinuous or nonlinear around income tax thresholds. Furthermore, tax prefer- ences depend on contexts - individuals will respond to the prevailing tax environment in terms of their likely exposure to changes in tax laws and to the partisan environment in terms of their expectations about the path of future taxation. …”