TY - BOOK ID - 134287588 TI - Pandemic and Progressivity AU - Klemm, Alexander. AU - Mauro, Paolo. PY - 2021 PB - Washington, D.C. : International Monetary Fund, DB - UniCat KW - Macroeconomics KW - Taxation KW - Diseases: Contagious KW - Personal Income and Other Nonbusiness Taxes and Subsidies KW - Taxation and Subsidies: Externalities KW - Redistributive Effects KW - Environmental Taxes and Subsidies KW - Crisis Management KW - Health Behavior KW - Aggregate Factor Income Distribution KW - Education: General KW - Health: General KW - Taxation, Subsidies, and Revenue: General KW - Infectious & contagious diseases KW - Education KW - Health economics KW - Public finance & taxation KW - COVID-19 KW - Income KW - Health KW - Progressive taxation KW - Communicable diseases KW - Tax administration and procedure KW - United States UR - https://www.unicat.be/uniCat?func=search&query=sysid:134287588 AB - Based on a survey of about 2,500 US resident adults, we show that people who have experienced serious illness or job loss caused by the COVID-19 pandemic, or who personally know someone who has, favor a temporary progressive levy or structural progressive tax reform to a greater extent than others in the sample, controlling for income, demographic characteristics, and other factors. People who reveal preferences for spending items (more on police, military, border protection; less on education, health, environment) that are associated with communitarian (rather than universalist) moral perspectives generally show weaker support for progressive reforms, but more communitarians change their views as a result of personal experience. The results are consistent with previous findings that economic upheavals can mold individuals’ views on policy matters. ER -