Redistribution and the New Fiscal Sociology: Race and the Progressivity of State and Local Taxes

States redistribute wealth through two mechanisms: spending and taxation. Yet studies of the social determinants of redistribution typically focus exclusively on government spending. This article explores how one determinant of social spending—racial composition—influences preferences for, and the s...

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Bibliographic Details
Published in:The American journal of sociology 2017-01, Vol.122 (4), p.1015-1049
Main Author: O’Brien, Rourke L.
Format: Article
Language:English
Subjects:
Expenditures
Fiscal policy
Government spending
Hispanic Americans
Income redistribution
Municipal taxation
Public expenditure
Race
Sociology
State taxes
States
Taxation
Threats
Wealth
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Summary:States redistribute wealth through two mechanisms: spending and taxation. Yet studies of the social determinants of redistribution typically focus exclusively on government spending. This article explores how one determinant of social spending—racial composition—influences preferences for, and the structure of, tax systems. First, analyses of state and local tax burden data indicate that an increasing proportion of Latinos within states is associated with more regressive tax systems. Second, evidence from a nationally representative survey experiment suggests that individual preferences for taxation may be influenced by changes in the racial composition of communities. Finally, analyses reveal that in-group solidarity is a key mechanism through which racial threat shapes preferences for taxation. In demonstrating a relationship between racial change, tax preferences, and tax structures, this article contributes to our understanding of the determinants of redistribution as well as the broader project of the new fiscal sociology.
ISSN:0002-9602
1537-5390
DOI:10.1086/690118