English Web

 当前位置: 科学研究 >> 学术信息 >> 正文

光华讲坛——澳大利亚莫纳什大学肖尔特教授:Time Delay and Support for Taxation(时间推迟与支持税收)


    题:Time Delay and Support for Taxation(时间推迟与支持税收)

人:澳大利亚莫纳什大学  肖尔特  教授

人:西南财经大学财税学院院长  刘蓉  教授







People often experience the benefits of taxation with time. We design experiments to test the hypothesis that delaying the benefits of taxation can lead to low support for taxes. In a dynamic market experiment with negative externalities, we consistently find that people are less willing to accept Pigouvian taxes, aimed at reducing negative externalities and restoring market efficiency, when the negative externalities are delayed. While people learn to adopt taxation when the negative externality occurs immediately, the resistance to taxation remains robust over time when the externality is delayed. Our data suggest that people are less likely to support taxation when they found it difficult to understand the working of the new institution. We discuss the policy implications of our findings for promoting support for taxation.