税收原则、政策反馈与自身利益:财富税优惠的跨国实验证据

IF 3.2 2区 经济学 Q1 ECONOMICS
Manuel Schechtl, Daria Tisch
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引用次数: 0

摘要

财富不平等加剧和公共预算紧缩使财富税重新进入政策讨论。净财富税可能有助于增加国家收入,减少财富不平等。然而,人们对公民对净财富税设计的态度(即税收单位、免税额和税率)知之甚少。通过一项新的多因素调查实验,我们考察了公民对税收基本原则的认可程度。基于政策反馈理论,我们考察了三个政策领域(美国、德国和英国)的偏好是否不同,以及个人的推理是否取决于自身利益。虽然这三个国家的绝大多数人普遍支持财富税,但我们的调查结果表明,公民更关心免税额,而不是税收单位或税率。我们没有确定对任何特定税务单位的偏好。此外,这三个国家的公民的税收优惠似乎惊人地相似。然而,我们发现,个人最担心的是不受此类税收的影响,这反映在他们倾向于大幅豁免。我们讨论了我们对财富不平等、税收公平以及对政策制定者的潜在影响的理解。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Tax principles, policy feedback and self-interest: cross-national experimental evidence on wealth tax preferences
Rising wealth inequality and squeezed public budgets has brought wealth tax back into policy discussions. A net wealth tax might help to boost state revenue and reduce wealth inequality. Yet little is known about citizens’ attitudes towards the design of a net wealth tax (i.e. the tax unit, exemption and rate). Using a novel multifactorial survey experiment, we examine citizens’ endorsement of fundamental principles of taxation. Building on policy feedback theory, we examine if preferences differ in three policy arenas (USA, Germany and UK) and whether individuals’ reasoning is dependent on self-interest. While a clear majority in all three countries generally endorses a wealth tax, our findings show that citizens care more about the amount exempted than the tax unit or rate. We do not identify a preference for any specific tax unit. Furthermore, tax preferences seem to be strikingly similar among citizens of all three countries. Yet we show that individuals are mostly concerned about not being personally affected by such a tax, which is reflected in their preference for substantial exemptions. We discuss our findings with regard to our understanding of wealth inequality, tax equity and the potential implications for policymakers.
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来源期刊
CiteScore
6.80
自引率
10.80%
发文量
56
期刊介绍: Originating in the Society for the Advancement of Socio-Economics (SASE), Socio-Economic Review (SER) is part of a broader movement in the social sciences for the rediscovery of the socio-political foundations of the economy. Devoted to the advancement of socio-economics, it deals with the analytical, political and moral questions arising at the intersection between economy and society. Articles in SER explore how the economy is or should be governed by social relations, institutional rules, political decisions, and cultural values. They also consider how the economy in turn affects the society of which it is part, for example by breaking up old institutional forms and giving rise to new ones. The domain of the journal is deliberately broadly conceived, so new variations to its general theme may be discovered and editors can learn from the papers that readers submit. To enhance international dialogue, Socio-Economic Review accepts the submission of translated articles that are simultaneously published in a language other than English. In pursuit of its program, SER is eager to promote interdisciplinary dialogue between sociology, economics, political science and moral philosophy, through both empirical and theoretical work. Empirical papers may be qualitative as well as quantitative, and theoretical papers will not be confined to deductive model-building. Papers suggestive of more generalizable insights into the economy as a domain of social action will be preferred over narrowly specialized work. While firmly committed to the highest standards of scholarly excellence, Socio-Economic Review encourages discussion of the practical and ethical dimensions of economic action, with the intention to contribute to both the advancement of social science and the building of a good economy in a good society.
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