Who are “the taxpayers”?

Abstract

Who are the taxpayers? In political rhetoric, the taxpayer is often the hardworking counterpoint to the undeserving welfare recipient, or the long-suffering victim of government corruption and ineptitude. And yet, despite its potency as a political symbol, we know little about who is understood by the public to be among the taxpaying class. New survey data reveal that there is a large discrepancy between the population of self-described taxpayers and the population of perceived taxpayers; about 93% of US adults describe themselves as taxpayers, but they imagine that only about 69% of their peers pay taxes. In the control condition, Republicans had lower estimates of the taxpaying population, were more concerned that low-income people do not pay enough in taxes, and low-income Republicans were more likely to doubt their own status as taxpayers. After receiving information about the substantial total tax liability of low-income people, Republicans and Democrats' views of the taxpaying population converged. However, in the condition that focused on low-income Americans as net beneficiaries of the federal tax system, partisans had opposite responses. Low-income Democrats become less likely to describe themselves as taxpayers while low-income Republicans become more likely to assert their status as taxpayers. The results have implications for how and why the parties talk about tax policy, and suggest that the identity of “the taxpayer” has both an economic and a political resonance worthy of greater scholarly scrutiny.