Trust and taxpaying: Testing the heuristic approach to collective action
Trust and taxpaying: Testing the heuristic approach to collective action
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DOI：
10.2307/2991764
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发表时间：
1998-04-01
影响因子：
4.2
通讯作者：
Lubell, M
中科院分区：
文献类型：
--
作者：
Scholz, JT;Lubell, M
理论：信任是一种批判的态度，它扩展了Scholz和Pinney（1995）提出的责任启发式。“信任启发式”可以提供一个应急合规战略的基础，能够维持合作解决集体行动问题的治理，如果两个条件得到满足。首先，遵守法律必须以在特定法律的领域的信任程度为条件。第二，公民对政府的信任和对其他公民遵守法律意愿的信任必须反映遵守法律的成本和收益。假设：本文在税收竞技场中检验第一个假设：对政府和其他公民的信任会增加遵守法律的程度，超过预期的程度，这是因为人们有责任遵守法律，害怕被执法机构抓住，比如IRS.Method:我们测试的假设与回归分析的调查和纳税申报表的数据，从分层样本的299个中等收入和高收入的纳税人，使用新开发的两阶段条件最大似然分析，以控制内隐。我们将这种方法扩展到多类别有序的因变量analysis of multi-categorical ordered dependent variables.Findings：这两个维度的信任显着增加的可能性，税收遵从，即使在控制责任，恐惧，选择偏差，和潜在的endofilm效应。
Theory: Trust is a critical attitude that extends the duty heuristic developed in Scholz and Pinney (1995). The "trust heuristic" can provide the basis for a contingent compliance strategy capable of sustaining cooperative solutions to collective action problems of governance if two conditions are met. First, compliance with laws must be conditional on levels of trust in specific legal arenas. Second, a citizen's trust in government and trust in other citizens' willingness to obey the law must reflect the costs and benefits associated with obeying laws.Hypothesis: This article tests the first hypothesis in the tax arena: trust in government and in other citizens increase compliance over and above the levels expected from an internalized sense of duty to obey laws and the fear of getting caught by enforcement agencies like the IRS.Method: We test the hypotheses with regression analysis of survey and tax return data from a stratified sample of 299 middle- and upper-income taxpayers, using the newly-developed two-stage conditional maximum likelihood analysis to control for endogeneity. We extend this approach to the analysis of multi-categorical ordered dependent variables.Findings: Both dimensions of trust significantly increase the likelihood of tax compliance, even after controlling for duty, fear, selection bias, and potential endogeneity effects.