LAUSR

By using the value–belief–norm theory of environmentalism, this study investigates American and Korean college students’ support for pro-environmental tax policy as a way to address global climate change. The results indicate that environmental concern and the perceived severity of climate change were significant predictors of one's tax policy support. Perceived individual responsibility for addressing climate change mediated the relationship between environmental beliefs (i.e. environmental concern and perceived severity) and tax policy support for Koreans. Such relationship was not observed among Americans. This study also examines whether political ideology functions as a predictor of tax policy support. For Americans, political ideology was a significant factor in predicting one's tax policy support and that it remained significant even after the inclusion of more proximal predictors—environmental concern and perceived severity. For Koreans, however, political ideology was not a significant factor. Theoretical and practical implications are discussed.