渐进主义如何影响税收的士气? 发展中国家的实验证据.
1World Bank, United States of America.
概括
提供关于税收渐进性的准确信息显著影响纳税人的士气. 当人们了解税收是渐进式的时,他们的税收士气会提高,提高合规性.
科学领域:
- 行为经济学是一种行为经济学.
- 公共财政是公共财政.
- 发展经济学 发展经济学
背景情况:
- 纳税士气,或纳税的内在动机,对政府收入至关重要.
- 了解影响税务士气的因素对于有效的税收政策和公共管理至关重要.
- 之前的研究已经探讨了税收士气的各种决定因素,但感知税收渐进性的影响仍然不太了解,特别是在发展中国家.
研究的目的:
- 调查准确的关于税收渐进性的信息对税收道德的因果关系.
- 检查这种影响是如何根据个人的先前信仰和偏好而变化的.
- 评估对发展中国家税务合规性的影响.
主要方法:
- 一个大规模的随机调查实验,涉及8个发展中国家的3万多名受访者.
- 试验性操纵提供给受访者关于他们国家的税收制度进步性的信息.
- 基于收到的信息,分析自我报告的税收士气的变化.
主要成果:
- 接受准确信息表明其国家的税收是渐进的受访者显示,税收士气上升.
- 相反,受访者被告知税收不是渐进式的报道了税收士气的下降.
- 当提供的信息与先前的信念相矛盾或与现有偏好一致时,影响最强.
结论:
- 关于税收渐进性的信息显著影响了税收士气,从而影响了税收合规性.
- 旨在增加税收渐进性的政策干预可能会提高税收士气和自愿纳税.
- 未来的研究应该探索长期影响和机制,通过这些感知渐进性影响纳税人的行为.
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