Who Supports Progressive Income Tax and Redistribution? Gender Differences in Redistributive Preferences Among Female and Male Students

Abstract

Goal – The study aims to identify gender-based differences in preferences regarding the progressivity of personal income tax (PIT) and redistribution models among students, representing the young generation entering the labour market. Research methodology – The analysis is based on a survey conducted among students of economics and management faculties. Statistical significance of gender differences was tested using the chi-square test at α = 0.05. Score/results – The findings confirm significant gender differences in attitudes toward PIT progressivity and redistribution. Women were more likely to support progressive taxation, moderate redistribution and universal basic income while men preferred proportional taxation, minimal state intervention, and redistribution targeted to families and disabled persons. Originality/value – The study provides new empirical evidence on gender-based differences in preferences for progressive income taxation and redistribution among young adults in Poland. It highlights the importance of incorporating gender-specific attitudes into the design of fiscal policy and tax reforms. The results also emphasise the need for stronger fiscal education to reduce uncertainty and increase acceptance of redistributive measures among future taxpayers.