This chapter examines attitudes toward taxation, looking in particular at views about progressivity, taxing big business, and the estate tax. ANES surveys have regularly included some measures about taxation. The chapter finds that the new measures are correlated with the traditional questions (whether rich and poor pay too much or too little in taxes), but add new content as well. Attitudes about taxation are more strongly linked to ideology and values than to economic self-interest. In addition, the new items were more closely related to ideology and less so to what one would predict from assumptions about ordinary economic self-interest.