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相关概念视频

Social Proof00:52

Social Proof

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Social proof is a form of persuasion based on comparison and conformity. People compare their behavior and actions to what others are doing and will change to conform to do what their peers do.
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Regression Toward the Mean01:52

Regression Toward the Mean

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Regression toward the mean (“RTM”) is a phenomenon in which extremely high or low values—for example, and individual’s blood pressure at a particular moment—appear closer to a group’s average upon remeasuring. Although this statistical peculiarity is the result of random error and chance, it has been problematic across various medical, scientific, financial and psychological applications. In particular, RTM, if not taken into account, can interfere when...
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Longitudinal Studies01:26

Longitudinal Studies

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Longitudinal studies are also widely used in other medical and social science fields. For instance, in cardiovascular research, they can monitor patients' health over decades to identify risk factors for heart disease, such as high cholesterol or smoking, and evaluate the long-term effectiveness of preventive measures. Similarly, in mental health studies, researchers might follow individuals from adolescence into adulthood to understand the development and progression of conditions like...
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Observational Studies01:11

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Observational studies are a type of analytical study where researchers observe events without any interventions. In other words, the researcher does not influence the response variable or the experiment's outcome.
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Prospective studies, also known as longitudinal or cohort studies, are carried out by collecting future data from groups sharing similar characteristics. One...
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Cross-Sectional Research01:50

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In cross-sectional research, a researcher compares multiple segments of the population at the same time. If they were interested in people's dietary habits, the researcher might directly compare different groups of people by age. Instead of following a group of people for 20 years to see how their dietary habits changed from decade to decade, the researcher would study a group of 20-year-old individuals and compare them to a group of 30-year-old individuals and a group of 40-year-old...
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Cultural Influences on Personality01:26

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Individualist and collectivist cultures emphasize different core values, shaping personality in distinct ways. In individualist cultures, such as those in the United States, England, and Australia, people prioritize independence, competition, and personal achievement. These societies tend to promote self-focused traits, with individuals often reporting higher levels of self-esteem. In contrast, collectivist cultures, commonly found in regions like Asia, Africa, and South America, emphasize...
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相关实验视频

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渐进主义如何影响税收的士气? 发展中国家的实验证据.

Christopher Hoy1

  • 1World Bank, United States of America.

Journal of development economics
|January 2, 2025
PubMed
概括
此摘要是机器生成的。

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.

关键词:
政治经济学的政治经济学.公共财政是公共财政.随机化的实验实验是随机化的实验.重新分配的重新分配税收合规性 税收合规性 税收合规性

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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.