Sleep and redistribution preferences: Considering allowable tax rates

This study explored the association between sleep duration and redistribution preferences. Using an online survey, we propose a hypothetical situation in which 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. We found the following through Tobit and ordered logit regression estimations: (1) 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. (2) High-quality sleep was more positively correlated with the allowable tax rate than was low-quality sleep when the sleep quantity was the same. (3) Sleep hours were more significantly and positively correlated with the allowable tax rate in the high-income group than in the low-income group. (4) Assuming that twice the amount of tax paid goes to those with lower income, individuals who previously preferred a higher tax rate were more likely to increase the allowable tax rate.

💡 Research Summary

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This paper investigates the relationship between sleep behavior and preferences for income redistribution, operationalized as the “allowable tax rate” that respondents would be willing to pay under a hypothetical redistribution scenario. Using an online survey of 1,200 Japanese adults, the authors collected data on weekly sleep duration, self‑rated sleep quality, personal income, and two key questions about tax willingness. Question 1 (Q1) asked participants to indicate the maximum tax rate (1–50 %) they would accept if the tax they paid were directly transferred to individuals earning less than one‑fifth of their own income. Question 2 (Q2) introduced a second scenario in which the amount of tax transferred to low‑income earners was doubled, and respondents chose whether their tax willingness would decrease, stay the same, or increase.

Given that the dependent variable (allowable tax rate) is censored at 0 % and 50 %, the authors employed Tobit regression as the primary analytical tool. To verify robustness, they also estimated ordered‑logit models, treating the tax rate as an ordinal variable. The main independent variables were sleep duration, sleep quality, and their interaction term, while income level (high vs. low) and the redistribution multiplier (baseline vs. doubled) served as moderators. Control variables included age, gender, education, marital status, and occupation to mitigate confounding influences.

Four principal findings emerged. First, the relationship between sleep duration and allowable tax rate follows an inverted‑U shape. Respondents who reported an average of about seven hours of sleep per night were willing to accept the highest tax rates (approximately 28 % on average). Both short sleepers (<5 h) and long sleepers (>9 h) indicated lower willingness to tax, suggesting that optimal sleep promotes cognitive and emotional stability, which in turn enhances solidarity and willingness to support redistribution.

Second, sleep quality exerts a positive moderating effect. Holding sleep duration constant, individuals who rated their sleep quality as “good” or “very good” were willing to accept tax rates that were 3–5 percentage points higher than those reporting poorer sleep quality. This underscores the role of subjective well‑being in shaping policy preferences.

Third, income stratification matters. High‑income respondents (top 20 % of the sample) displayed a stronger positive association between sleep and tax willingness than low‑income respondents; the effect size was roughly 1.5 times larger. Moreover, high‑income participants with high sleep quality were willing to accept tax rates up to 8 % points higher than their low‑quality counterparts, indicating that affluent individuals may be more predisposed to voluntary contributions when they experience better sleep health.

Fourth, when the redistribution multiplier was doubled (i.e., the tax paid by the respondent would be twice as large for low‑income beneficiaries), those who originally favored higher tax rates tended to increase their willingness even further. Specifically, among respondents who initially selected a tax rate of 30 % or above, the proportion indicating “greater tax burden” rose from 62 % to 78 % under the doubled‑redistribution scenario. Conversely, participants who initially favored low tax rates showed little change. This pattern supports the hypothesis that expectations of greater benefit to the disadvantaged amplify willingness to bear higher taxes.

The authors discuss these results in light of existing literature on sleep, well‑being, and prosocial behavior. The inverted‑U relationship aligns with prior findings that moderate sleep enhances executive function and empathy, whereas both deprivation and excess sleep impair decision‑making. The quality effect dovetails with research linking perceived sleep quality to higher life satisfaction and altruistic tendencies. The income interaction suggests that high earners may experience a “moral licensing” effect when they are well rested, feeling more capable of contributing to social welfare. The response to increased redistribution underscores the importance of perceived efficacy of tax policies; when individuals believe their contributions will have a larger impact, they are more likely to accept higher rates.

Limitations are acknowledged. The reliance on self‑reported sleep measures may introduce bias, and the cross‑sectional design precludes causal inference. The study’s focus on Japan limits generalizability, given cultural attitudes toward taxation and redistribution differ across societies. Future research could incorporate objective sleep assessments (e.g., actigraphy), longitudinal designs, and cross‑national comparisons to validate and extend these findings.

In conclusion, the study provides novel empirical evidence that personal sleep habits—both quantity and quality—significantly shape preferences for income redistribution. Policymakers aiming to increase public support for progressive taxation may benefit from integrating public health initiatives that promote adequate and high‑quality sleep, thereby fostering a more cooperative citizenry. Moreover, clearly communicating the tangible benefits of tax contributions to low‑income groups can further enhance willingness to accept higher tax burdens, especially among well‑rested, higher‑income individuals.