税负中的心理会计

IF 1.5 Q3 MANAGEMENT
Maryam Bathaei Javareshk, Briony D. Pulford, Eva M. Krockow
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引用次数: 0

摘要

心理核算是指人们根据金钱的来源和用途对其进行编码、分类和评估的一系列认知过程,这影响着人们的决策方式。心理账户的概念违反了标准经济理论的原则,即认为货币是可替代或可交换的。当人们进行心理核算时,他们更愿意将账户分开,而不是将钱从一个心理账户转移到另一个账户。本研究旨在通过设计一个税收遵从实验室实验,并使用多种情景来研究人们如何进行心理账户管理。第一种情景涉及不同的税率变化,参与者被要求对其收入和资本收入纳税。结果表明,参与者形成了不同的心理账户,并以不同的方式对待自己的收入和资本收入。具体而言,当面临 60%的高税率时,劳动所得的逃税率明显高于资本所得。这种为保护劳动收入而偷税漏税的意愿表明,与从特定禀赋(资本收入)中获得的收入相比,个人更看重自己的劳动所得。有趣的是,在随后涉及不同审计概率和罚款率的情景中,并未发现心理会计效应。总之,这项研究为心理会计对纳税人遵从税法的影响提供了初步的实验见解,但还需要进一步的研究来解释细微的发现,并调查不同参照点和其他收入来源的纳税决策。
本文章由计算机程序翻译,如有差异,请以英文原文为准。

Mental accounting in tax liabilities

Mental accounting in tax liabilities

Mental accounting refers to a set of cognitive processes in which people code, categorize and evaluate money depending on where it came from and what they are going to spend it on, and this influences the way they make decisions. The concept of mental accounting violates the principles of standard economic theories, which consider money to be fungible or interchangeable. When people mentally account, they prefer to keep accounts separate and not to move money from one mental account to another. The current study aimed to investigate how people mentally account by designing a tax compliance laboratory experiment and using a variety of scenarios. In the first scenario, which involved different tax rate variations, participants were asked to pay tax on their earned and capital incomes. The results showed that participants formed separate mental accounts and treated their earned and capital incomes differently. Specifically, when faced with high tax rates of 60%, tax evasion was significantly higher for earned (labour) incomes compared to capital incomes. This willingness to cheat in order to protect labour income, suggests that individuals value their earned income more compared to income received from a given endowment (capital income). Interestingly, in subsequent scenarios involving different audit probabilities and fine rates, no mental accounting effects were found. In conclusion, this study provides initial experimental insights into the effects of mental accounting on taxpayer’s compliance, but further research is needed to explain nuanced findings and investigate tax decisions for different reference points and other sources of income.

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来源期刊
Decision
Decision MANAGEMENT-
CiteScore
2.30
自引率
0.00%
发文量
27
期刊介绍: The aim of the Journal, Decision, is to publish qualitative, quantitative, survey-based, simulation-based research articles at the national and sub-national levels. While there is no stated regional focus of the journal, we are more interested in examining if and how individuals, firms and governments in emerging economies may make decisions differently. Published for the management scholars, business executives and managers, the Journal aims to advance the management research by publishing empirically and theoretically grounded articles in management decision making process. The Editors aim to provide an efficient and high-quality review process to the authors. The Journal accepts submissions in several formats such as original research papers, case studies, review articles and book reviews (book reviews are only by invitation). The Journal welcomes research-based, original and insightful articles on organizational, individual, socio-economic-political, environmental decision making with relevance to theory and practice of business. It also focusses on the managerial decision-making challenges in private, public, private-public partnership and non-profit organizations. The Journal also encourages case studies that provide a rich description of the business or societal contexts in managerial decision-making process including areas – but not limited to – conflict over natural resources, product innovation and copyright laws, legislative or policy change, socio-technical embedding of financial markets, particularly in developing economy, an ethnographic understanding of relations at a workplace, or social network in marketing management, etc. Research topics covered in the Journal include (but not limited to): Finance and Accounting Organizational Theory and Behavior Decision Science Public Policy-Economic Insights Operation Management Innovation and Entrepreneurship Information Technology and Systems Management Optimization and Modelling Supply Chain Management Data Analytics Marketing Management Human Resource Management
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