UNDERSTANDING ATTITUDES TOWARD PROGRESSIVE TAXATION
UNDERSTANDING ATTITUDES TOWARD PROGRESSIVE TAXATION
复制标题
了解对累进税制的态度
DOI：
10.1086/269417
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发表时间：
1994
影响因子：
3.4
通讯作者：
Cassie F. Bradley
中科院分区：
文献类型：
--
作者：
Michael L. Roberts;Peggy A. Hite;Cassie F. Bradley
本文通过比较被试对公平税率结构的选择，回答了抽象和具体两个方面的问题，考察了被试对累进税的态度和理解。与对一般公众的调查一致，大多数受试者在回答抽象问题时表示倾向于累进税。然而，与社会心理学和政治科学研究的结果一致，在回答具体问题时，受试者对累进税的偏好存在显著差异（较低）。观察到的抽象累进税和单一税之间的偏好逆转（即，与收入成比例）在具体情况下被假设为与次级消费者的无知（他们缺乏对累进税的抽象概念的理解）有关。因此，被试之间的测试进行检查（1）的抽象和具体的框架，可能会提示受试者更好地理解抽象术语的顺序效果的差异，（2）的定义和插图对受试者的选择的影响，和（3）使用不同的规模和参考点来测量的反应。在所有受试者间实验操作中获得了一致的结果（从抽象的渐进性偏好到具体框架中的非渐进性偏好的偏好逆转）。受试者内设计还包括一个后测知识测试，该测试表明大多数受试者的倾向。
This article examines attitudes toward and under- standing of progressive taxation by comparing subjects' choices of fair tax rate structures in response to questions framed in both abstract and concrete terms. Consistent with surveys of the gen- eral public, a majority of the subjects indicated a preference for progressive taxation in response to abstract questions. However, consistent with results from social psychology and political sci- ence research, the subjects' preferences for progressive taxation were significantly different (lower) in response to concrete ques- tions. The observed preference reversal between progressive taxes in the abstract and flat taxes (i.e., proportional to income) in concrete situations is hypothesized to be associated with sub- jects' ignorance (their lack of understanding of the abstract con- cept of progressive taxation). Thus, between-subjects tests are conducted to examine (1) differences in order effects of the ab- stract and concrete frames that might cue the subjects to a greater understanding of the abstract terms, (2) the effects of definitions and illustrations on subjects' choices, and (3) the use of different scales and reference points to measure responses. Consistent re- sults (preference reversals from preferences for progressivity in the abstract to nonprogressive preferences in concrete frames) were obtained across all of the between-subjects experimental manipulations. A within-subjects design also includes a posttest knowledge test that demonstrates the tendency of a majority of