Taxation is one of the most widely acknowledged strategies to reduce inequality, particularly if based on progressivity. In a high-powered sample study (N = 2119) we investigated economic inequality and conspiracy beliefs as two key predictors of tax attitude and support for progressive taxation. We found that participants in the high economic inequality condition had lower levels of tax compliance and higher levels of conspiracy beliefs and support for progressive taxation. Furthermore, the effect of the experimental condition on tax compliance was mediated by conspiracy beliefs. Finally, conspiracy belief scores were positively associated with support for progressive taxation. Our results provide evidence that attitudes towards taxation are not monolithic but change considering the aims and targets of specific taxes. Indeed, while the perception of economic inequality prompts the desire for equal redistribution, it also fosters conspiracy narratives that undermine compliance with taxes.

中文翻译：

---

向精英征税！经济不平等和阴谋信念对税收态度和再分配意图的影响

税收是最广为人知的减少不平等的策略之一，尤其是在基于累进性的情况下。在一项高倍样本研究中 ( N = 2119) 我们将经济不平等和阴谋信念作为税收态度和支持累进税制的两个关键预测因素进行了调查。我们发现，处于高度经济不平等状况的参与者的税收遵从水平较低，阴谋信念和对累进税制的支持水平较高。此外，实验条件对税收遵从的影响是由阴谋信念调节的。最后，阴谋信念得分与支持累进税呈正相关。我们的结果提供的证据表明，对税收的态度不是单一的，而是会随着具体税收的目的和目标而发生变化。事实上，尽管对经济不平等的看法激发了对平等再分配的渴望，但它也助长了破坏税收合规性的阴谋论。