税收负担对福利态度的影响:福利国家的微观证据
1Institute of Guangdong Hong Kong and Macao Development Studies, Sun Yat-Sen University, Guangzhou, Guangdong, China.
PloS one
|November 18, 2024
概括
较高的税收负担降低了公众对政府福利制度的期望. 对社会公平和政府有效性的看法影响了这种关系,影响了各国的福利态度.
科学领域:
- 社会政策 社会政策 社会政策
- 公共财政是公共财政.
- 社会学 社会学 社会学
背景情况:
- 公众对社会福利的态度对于福利国家的稳定至关重要.
- 税收在资助福利和影响公众看法方面的作用尚未得到充分研究.
- 了解税收负担和福利态度之间的联系对于政策至关重要.
研究的目的:
- 调查税收负担如何影响公众对社会福利的态度.
- 分析社会公平感知的调解作用.
- 为了检查政府效率的缓解效应.
主要方法:
- 命令进行探头模型分析.
- 利用了来自2019年国际社会调查计划 (ISSP 2019社会不平等V) 的数据.
- 包括11个福利国家进行跨国比较.
主要成果:
- 适度的税收负担与政府福利预期较低有关.
- 在不同福利制度中,税收负担与福利态度有负相关性.
- 社会公平感知部分调解了税收负担与福利态度的联系.
- 政府的有效性负面地减轻了税收负担对福利态度的影响.
结论:
- 税收显著塑造了公众对社会福利的态度.
- 政策干预应考虑社会公平性和政府效率.
- 有效的税收体系设计需要与社会结构和公众看法保持一致.
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