Factors That Affect Taxpayers’Perceptionsof Tax Fairness：Evidence from Korea

This study attempts to discover such economic and demographic variables that impact taxpayers’ perceived fairness of the tax system in Korea. Using attitudinal data from a finance panel survey conducted by the Korea Institute of Public Finance from 2009 to 2013, we explore the socio－demographic factors of taxpayers’ distributional fairness perceptions, focusing on taxpayers’ views on vertical, horizontal, and exchange equities in the tax system. We provide empirical evidence that significant differences exist in perceived tax fairness between various demographic taxpayer categories in Korea.