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Individuals who are affiliated with different political parties and who subscribe to different ideological philosophies also tend to have different views on many issues. This paper explores taxpayer perceptions of the federal individual income tax, which can be traced back to 1913 in its present form, based upon their political party affiliation as well as their ideological philosophy. The analysis revealed that the responses to the federal individual income tax statements included in this survey were not independent of political party or ideological philosophy. These results suggest that the political and ideological makeup of Congress and the President are likely to have an impact on future decisions with respect to possible modifications to the federal individual income tax. The question remains whether these differences may be set aside in a consolidated effort to find long range solutions to our country’s fiscal challenges.

Differing Federal Individual Income Tax Perceptions: Political Party Affiliation And Ideological Philosophy