累进性如何影响纳税士气？发展中国家的实验证据

IF 5.1 1区经济学 Q1 ECONOMICS

Journal of Development Economics Pub Date : 2024-11-01 DOI:10.1016/j.jdeveco.2024.103398

Christopher Hoy

{"title":"累进性如何影响纳税士气？发展中国家的实验证据","authors":"Christopher Hoy","doi":"10.1016/j.jdeveco.2024.103398","DOIUrl":null,"url":null,"abstract":"<div><div>This paper examines how the progressivity of taxes and government transfers impacts tax morale through a randomized survey experiment with over 30,000 respondents across eight developing countries. Respondents increased (decreased) their tax morale when they received accurate information that taxes in their country are progressive (not progressive). These effects were predominantly driven by respondents in cases where the information they received was counter to their prior beliefs and/or consistent with their preferences. These results suggest changes in policies that increase (decrease) the progressivity of tax systems may also lead to increases (decreases) in tax compliance.</div></div>","PeriodicalId":48418,"journal":{"name":"Journal of Development Economics","volume":"172 ","pages":"Article 103398"},"PeriodicalIF":5.1000,"publicationDate":"2024-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"How does progressivity impact tax morale? Experimental evidence across developing countries\",\"authors\":\"Christopher Hoy\",\"doi\":\"10.1016/j.jdeveco.2024.103398\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><div>This paper examines how the progressivity of taxes and government transfers impacts tax morale through a randomized survey experiment with over 30,000 respondents across eight developing countries. Respondents increased (decreased) their tax morale when they received accurate information that taxes in their country are progressive (not progressive). These effects were predominantly driven by respondents in cases where the information they received was counter to their prior beliefs and/or consistent with their preferences. These results suggest changes in policies that increase (decrease) the progressivity of tax systems may also lead to increases (decreases) in tax compliance.</div></div>\",\"PeriodicalId\":48418,\"journal\":{\"name\":\"Journal of Development Economics\",\"volume\":\"172 \",\"pages\":\"Article 103398\"},\"PeriodicalIF\":5.1000,\"publicationDate\":\"2024-11-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Development Economics\",\"FirstCategoryId\":\"96\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S0304387824001470\",\"RegionNum\":1,\"RegionCategory\":\"经济学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"ECONOMICS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Development Economics","FirstCategoryId":"96","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S0304387824001470","RegionNum":1,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"ECONOMICS","Score":null,"Total":0}

引用次数: 0

摘要

本文通过对八个发展中国家的 30,000 多名受访者进行随机调查实验，探讨了税收和政府转移支付的累进性如何影响纳税士气。当受访者获得本国税收是累进税（非累进税）的准确信息时，他们的税收士气会提高（降低）。当受访者收到的信息与他们之前的想法相反和/或与他们的偏好一致时，这些效应主要由受访者驱动。这些结果表明，提高（降低）税制累进性的政策变化也可能导致纳税遵从度的提高（降低）。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

How does progressivity impact tax morale? Experimental evidence across developing countries

This paper examines how the progressivity of taxes and government transfers impacts tax morale through a randomized survey experiment with over 30,000 respondents across eight developing countries. Respondents increased (decreased) their tax morale when they received accurate information that taxes in their country are progressive (not progressive). These effects were predominantly driven by respondents in cases where the information they received was counter to their prior beliefs and/or consistent with their preferences. These results suggest changes in policies that increase (decrease) the progressivity of tax systems may also lead to increases (decreases) in tax compliance.

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

Journal of Development Economics ECONOMICS-

CiteScore

8.30

自引率

4.00%

发文量

126

审稿时长

72 days

期刊介绍： The Journal of Development Economics publishes papers relating to all aspects of economic development - from immediate policy concerns to structural problems of underdevelopment. The emphasis is on quantitative or analytical work, which is relevant as well as intellectually stimulating.