New Books Network Andrea Louise Campbell, "Taxation and Resentment: Race, Party, and Class in American Tax Attitudes" (Princeton UP, 2025)
Sep 10, 2025
Andrea Louise Campbell, a Professor at MIT and author of "Taxation and Resentment," dives into the complex world of American tax attitudes. She reveals the contradiction where most support progressive taxation in theory, yet favor regressive policies in practice. The discussion explores how race, party affiliation, and socio-economic status shape perceptions of fairness in taxation. Campbell highlights the anti-tax sentiment among independents and examines how historical injustices influence tax views among Black and Hispanic Americans, complicating support for governmental spending.
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How The U.S. Tax System Developed
- The US built a complex multi-level tax system across federal, state, and local governments instead of a VAT.
- Progressive federal income tax emerged in the early 20th century and shaped later tax politics.
How Progressivity Eroded Over Time
- The rich reduced tax progressivity via lower top rates and many targeted tax breaks over decades.
- These strategies lowered effective tax rates for the affluent and weakened federal progressivity.
Abstract Preference Vs. Practical Choices
- Many Americans prefer progressive taxation in the abstract but oppose progressive taxes in practice.
- People often dislike taxes that cost them less and accept regressive taxes that cost them more.
