Eiji Yamamura, Fumio Ohtake

Sleep and Redistribution Preferences: Considering Allowable Tax Rates

Section: Articles
Volume 82 (2026) / Issue 2, pp. 208-237 (30)
Published 04.11.2026
DOI 10.1628/fa-2026-0018
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  • 10.1628/fa-2026-0018
Summary
We explored the association between sleep duration and redistribution preferences. Using an online survey, we propose a hypothetical situation where the tax paid directly by respondents is redistributed to those earning less than one-fifth of the respondents' income. Next, we asked about the allowable tax rates. Findings are as follows. The relationship between sleep hours and the allowable tax rate showed an inverted U-shape, where the optimal amount of sleep led to the highest allowable tax rate. Sleep hours were more significantly and positively correlated with the allowable tax rate in the high-income group than in the low-income group.