当涉及到税收时,所有权直觉遵守法律
Leo J Kleiman-Lynch1, Michael E McCullough1
1Department of Psychology, University of California, San Diego, CA, USA lkleiman@ucsd.edu memccullough@ucsd.edu; https://www.michael-mccullough.com/.
The Behavioral and brain sciences
|October 9, 2023
概括
人们对所有权的直觉与税收法密切相关,即使实验条件发生变化. 这项研究探讨了为什么对所有权的法律和直观理解经常相匹配.
科学领域:
- 认知科学 认知科学
- 法律研究 法律研究
- 行为经济学是一种行为经济学.
背景情况:
- 所有权直觉是社会互动和法律制度的基础.
- 现有的理论,比如博耶的理论,提出了法律框架和天生的所有权概念之间的断开.
- 税收法提供了一个独特的领域,法律和直观的所有权可能会交叉.
研究的目的:
- 调查法律结构与公众对所有权的直觉之间的关系.
- 为了确定人们对所有权的理解是否与政府的税收权力保持一致.
- 测试实验操纵对这些直觉的影响.
主要方法:
- 关于公众对所有权的看法的经验数据收集.
- 对已确立的税收法律的直觉进行比较分析.
- 使用P() 标签输入进行实验操纵,以评估其对直觉的影响.
主要成果:
- 关于所有权的公众直觉密切反映了现有的税收法律.
- 标签操纵并没有显著改变人们的所有权直觉.
- 在法律框架和直观的所有权判断之间观察到强烈的相关性.
结论:
- 法律框架,特别是税收法,似乎强烈塑造或反映了公共所有权的直觉.
- 这些发现挑战了在这个领域中法律和直觉之间存在一致分歧的概念.
- 需要进一步的研究来开发解释这种法律和直观所有权之间的密切对齐的假设.
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