Replication Data for: Support for Progressive Taxation: Self-Interest (Rightly Understood), Ideology, and Political Sophistication

Progressive tax rates are one of the main instruments for redistribution within advanced liberal democracies. In this study, we investigate public support for this policy. In our analysis of a novel question included in the Belgian Electoral Study (2019) we show that left-wing citizens are strongly in favour of this system. Importantly, high levels of political sophistication strengthen the association between ideology and preferences for progressive taxation, while political sophistication weakens the association between income and rejecting progressive tax policies. Support for a flat tax policy follows exactly the opposite pattern. Hence, for a highly sophisticated group apparently there is no conflict between a tax system that might hurt their short-term material interests, and support for a more equal society.累进税率（progressive tax rates）是发达自由民主国家内部实施收入再分配的主要手段之一。本研究围绕公众对该政策的支持态度展开探讨。通过分析2019年比利时选举研究（Belgian Electoral Study, 2019）中新增设置的调研问题，我们发现左翼选民对该税制持强烈支持态度。值得关注的是，较高的政治素养（political sophistication）会强化意识形态与累进税制偏好之间的关联；而政治素养则会削弱收入水平与反对累进税制态度之间的关联。对单一税率政策（flat tax policy）的支持态度则恰好呈现相反的模式。由此可见，对于政治素养较高的群体而言，即便某一税制可能损害其短期物质利益，他们也不会在支持该税制与追求更公平的社会之间产生矛盾。