Fairness Under Fire: Origins and Implications of Ukrainians' Demand for Tax Progressivity

Abstract

The Russian invasion of Ukraine led to unprecedented national mobilization backed by a widespread sense of patriotic unity. Together with international financial support, this has thus far shielded the government from radical revenue reforms. However, the war has also exposed blatant inequalities and profiteering, provoking anger under the surface of national cohesion. Drawing on new survey data, this article reveals that perceptions of wartime inequity have contributed to a strong demand for tax progressivity, which is consis- tent with historical patterns and liable to eventually upset the established and distinctly nonredistributive fiscal contract.