Abstract
This paper discusses why citizens perceive a tax system as fair or unfair. We review the literature about tax fairness and tax preferences. From this literature, we extract the most common explanations for tax fairness perception. Most important are the topics of vertical and horizontal fairness, complexity and the discussion between the benefit and the ability-to-pay-principle. Within these topics, we deal also with very current topics like the controversy between capital and labor taxation or the affluence tax. To answer the questions how the tax fairness is perceived in Germany and what criteria are most useful to explain these attitudes, we conduct two surveys. One is a convenience sample, by the help of SoSciPanel a German online respondent pool, and the other is a student survey. Also, the role of self-interest in these aspects is addressed. Especially we want to shed light on the role of income expectations by the difference between the full population survey and the student survey, since the latter group is more homogenous in actual income.
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