title: Progressive taxation and the subjective well-being of nations.
abstract: Using data from the Gallup World Poll, we examined whether progressive taxation is associated with increased levels of subjective well-being. Consistent with Rawls's theory of justice, our results showed that progressive taxation was positively associated with the subjective well-being of nations. However, the overall tax rate and government spending were not associated with the subjective well-being of nations. Furthermore, controlling for the wealth of nations and income inequality, we found that respondents living in a nation with more-progressive taxation evaluated their lives as closer to the best possible life and reported having more positive and less negative daily experiences than did respondents living in a nation with less-progressive taxation. Finally, we found that the association between more-progressive taxation and higher levels of subjective well-being was mediated by citizens' satisfaction with public goods, such as education and public transportation.
authors.affiliation: Department of Psychology, University of Virginia, P.O. Box 400400, Charlottesville, VA 22904-4400, USA. soishi@virginia.edu
authors.forename: Shigehiro
authors.initials: S
authors.lastname: Oishi
authors.forename: Ulrich
authors.initials: U
authors.lastname: Schimmack
authors.forename: Ed
authors.initials: E
authors.lastname: Diener
mesh_terms: D006801:Humans; D007183:Income Tax; D010549:Personal Satisfaction; D012935:Social Justice / Q000523:psychology*; D012959:Socioeconomic Factors