Published online by Cambridge University Press: 26 June 2025
Conservative myths that justify cutting taxes, especially for the rich and big corporations, persist despite being deeply flawed theoretically and empirically. Why? They resonate with people’s assumptions that human nature is all about pursuing self-interest and that government is a predatory Leviathan intent on maximizing tax revenues in its own self-interest. Sometimes this is true, but evidence suggests that often it is not. Additionally, the conservative myths are ambiguous and flexible, so conservatives can twist them in many ways to support their tax-cutting efforts. They are also simple and easier for the average American to understand than other approaches to tax policy. Huge sums of money are spent propagating these myths through lobbying, political campaigns, think tanks, media, and educational institutions. The visibility of progressive income taxes and the invisibility of regressive taxes and the hidden welfare state make it easy to claim that taxes are unfair to those at the top.
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