移民的税收道德问题
1Ruppin Academic Center, Institute for Immigration and Social Integration, Emek Hefer 4025000, Israel.
Behavioral sciences (Basel, Switzerland)
|January 28, 2026
概括
移民的税收士气低于本地人,受到与东道国认同的影响. 这种差异随着时间的推移而减少,这突显了税收士气所感知的公平性和国家识别的重要性.
科学领域:
- 社会科学 社会科学 社会科学
- 经济学 经济学 经济学
- 心理学 心理学 心理学
背景情况:
- 对公共财政至关重要的税收士气在移民和本地出生的人口之间存在差异.
- 了解影响移民税务士气的因素对于社会融合和财政政策至关重要.
研究的目的:
- 调查移民与本地出生的个人税收士气的决定因素.
- 检查感知税收利益互惠和国家识别的作用.
- 分析移民税务士气随着时间的推移而发生的演变.
主要方法:
- 在536名工作年龄的个人中进行了在线调查.
- 在AMOS.中进行确认因素分析 (CFA).
- 在SPSS v.28.8.中使用Scheffe测试的PROCESS程序和ANOVA.
主要成果:
- 移民表现出较低的税收士气,与较弱的国家认同有关.
- 在税收利益交换中感知到的公平性部分减轻了低识别的负面影响.
- 在居住25年后观察到的税收士气趋同.
结论:
- 国家身份和感知到的税收福利公平性是移民税收士气的关键.
- 政策干预应侧重于加强这些因素,以实现更好的财政一体化.
- 长期居住方便与东道国的税收相关社会规范保持一致.
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