对消费税分割定价的认知反应:对州和地方税收收入的影响

IF 1.3 Q3 BUSINESS, FINANCE
Cynthia Blanthorne, Michael L. Roberts
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引用次数: 7

摘要

摘要:纳税人对附加销售税和全包消费税的认知反应如何?如果结构差异产生认知差异,那么这种差异会影响购买行为吗?这些都是重要的问题,因为消费者支出推动着美国经济,并直接决定着从消费税中征收的税收数额。如果人们对税收的负面看法(Tax Foundation 2009)增加了税收的显著性,那么附加销售税可能比全包消费税定价结构更能减少消费者支出。相反,结果表明,当附加部分是销售税时,与嵌入总价格的消费税相比,需求更高。对需求的影响更加明显,当附加销售税以基本价格的百分比呈现时(通常是美国的情况),而不是作为额外的货币组成部分,人们会想起更低的价格。数据可用性:联系…
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Cognitive Responses to Partitioned Pricing of Consumption Taxes: Consequences for State and Local Tax Revenues
ABSTRACT: How do taxpayers respond cognitively to add-on sales taxes versus all-inclusive excise taxes? If structural variations produce cognitive differences, then do the differences affect buying behavior? These are important questions because consumer spending drives the U.S. economy and directly determines the amount of tax revenues collected from consumption taxes. If the negative opinion that people have about taxes (Tax Foundation 2009) increases the saliency of the tax, then an add-on sales tax might decrease consumer spending more than an all-inclusive excise tax pricing structure. Instead, results suggest that demand is higher when the add-on component is a sales tax as compared to an excise tax that is embedded into the total price. The effects on demand are even more pronounced and people recall lower prices when the add-on sales tax is presented as a percentage of the base price—as is generally the case in the U.S.—rather than as an additional currency component. Data Availability: Contact th...
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来源期刊
CiteScore
3.20
自引率
12.50%
发文量
14
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