税收感知度、税收负担与居民政府规模偏好

发布时间：2018-02-23 13:36

本文关键词： 税收感知度税收负担政府规模　出处：《财政研究》2017年03期 　论文类型：期刊论文

【摘要】：本文根据政府规模"内在规模"与"外在规模"的划分,利用微观调查数据和Ordered Probit模型,实证分析了税收感知度、税收负担对居民政府规模偏好的影响。研究发现,在控制居民的收入水平、教育水平等个体特征的情况下,税收感知度对居民的政府"内在规模"与"外在规模"偏好均具有显著的影响,即居民的税收感知度越高,其对限制"政府权力规模"、"政府机构与公务员规模"和"行政经费开支规模"的偏好越强烈。但是,税收负担仅对居民的政府"外在规模"偏好具有显著的影响,对居民的政府"内在规模"偏好不具有显著的影响,即居民的税收负担越重,其对限制"政府机构与公务员规模"和"行政经费开支规模"的偏好越强烈。此外,进一步的边际效应估计结果显示,税收感知度和税收负担对居民政府"外在规模"偏好的边际影响大体相当,但是,税收感知度和税收负担对居民政府"内在规模"偏好的边际影响存在显著的差异。
[Abstract]:According to the division of "internal scale" and "external scale" of government scale, using microscopic survey data and Ordered Probit model, this paper empirically analyzes the influence of tax perception and tax burden on the preference of residents' government scale. In the case of controlling residents' income level, education level and other individual characteristics, the perception of tax revenue has a significant impact on the residents' preferences of "internal scale" and "external scale", that is, the higher the perception of taxation is, Its preference for limiting the scale of government power, the scale of government agencies and civil servants, and the scale of administrative expenditure are stronger. However, the tax burden only has a significant impact on the preference of the government's "external scale". The preference for "internal scale" of government has no significant effect on residents, that is, the heavier the tax burden of residents, the stronger their preference to limit the size of government agencies and civil servants and the scale of administrative expenditure. The result of further marginal effect estimation shows that the marginal influence of tax perception and tax burden on the preference of "external scale" of residents' government is roughly equal, but, There are significant differences in the marginal influence of tax perception and tax burden on the preference of "internal scale" of resident government.
【作者单位】：华中科技大学管理学院;江西财经大学财税与公共管理学院;
【基金】：国家自然科学基金项目“税收凸显性对居民行为的影响研究”(71473093);国家自然科学基金项目“开放性背景下房产税改革对居民行为的影响研究”(71673094) 财政部与共建高校联合研究课题“小微企业所得税优惠政策国际比较及财税扶持体系研究”(201622)
【分类号】：F812.42

【相似文献】