Deutsch Intern
Chair of Business Management and Business Taxation

Publication: Fairness, Social Identity, and Preferred Tax Use: A Comparative Study among Migrants and Non-migrants

01/02/2026

A recent article by André Machwart was published in The Journal of Social, Political and Economic Studies.

The study investigates how people with and without a migration background would use government tax revenue. It focuses on whether their preferences for redistribution differ and what role notions of fairness, merit, and social belonging play.

Using an experimental design, participants decide how tax money should be allocated to political campaigns. These campaigns pursue either fiscal goals (e.g., education) or redistributive goals (e.g., social transfers), with the latter requiring varying levels of personal contribution from beneficiaries.

The results show no fundamental differences in the propensity for redistribution between people with and without a migration background. However, people with a migration background prefer a greater allocation of tax revenue to education and a lesser allocation to social transfers. This difference is particularly pronounced among those who view merit as a key prerequisite for success. Furthermore, the analysis shows that group-specific interests primarily influence the distribution of tax revenue among people without a migration background.

The article can be found in the following journal: "Fairness, Social Identity, and Preferred Tax Use: A Comparative Study among Migrants and Non-migrants". In: The Journal of Social, Political and Economic Studies. Download

Back