Social Construction and the Progressivity of Local Tax Relief

Research output: Working paper/preprintWorking paper


This paper reveals a noticeable difference between a high degree of progressivity of income-related local property tax relief versus the proportional or regressive incidence of recognition tax relief. Recognition tax relief is tax relief given to specified social sectors which recognizes either their contributions to society or their identity-related suffering. Social groups that are characterized by political power and positive image following social construction process are expected to receive more favorable tax treatment regardless of their material needs. This study advances our understanding by showing that the degree of progressiveness of a tax system is shaped by social construction which implies a more complex trade-off between equality, efficiency and social construction in designing the tax system.
Original languageEnglish
Place of PublicationMunich
PublisherCESifo Group
Number of pages35
StatePublished - 2021

Publication series

NameCESifo Working Paper


  • tax relief
  • property tax
  • tax progressivity
  • social construction


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