财政民主视角下的财政幻觉及其应用

发布时间：2018-05-13 10:24

  本文选题：财政幻觉 + 类型　； 参考：《人民论坛》2015年02期

【摘要】：财政幻觉的概念最早由意大利学者普维亚尼提出,经诺贝尔经济学奖获得者布坎南的阐述而引起关注,其产生的基本原理是认知偏差。不同类型的财政幻觉在传递税负痛苦的能力上有所差别。乐观的财政幻觉不利于传递税负痛苦,与财政民主间呈负相关;悲观的财政幻觉能够有效传递税负痛苦,与财政民主间呈正相关。当前税制改革过程中,我们可以通过有针对性的税制选择,建构有助于觉醒财政民主观念和权利意识的外部制度环境。
[Abstract]:The concept of financial hallucination was first put forward by the Italian scholar Puy Jani. It attracted attention by the Nobel Prize winner Buchanan. Its basic principle is cognitive bias. Different types of fiscal hallucinations differ in their ability to deliver tax pain. Optimistic fiscal illusion is not conducive to the transmission of tax pain, and negatively related to fiscal democracy; pessimistic fiscal illusion can effectively transfer the pain of tax burden, and is positively related to fiscal democracy. In the course of the current tax system reform, we can construct the external institutional environment which is helpful to awaken the concept of fiscal democracy and the consciousness of right through the targeted tax system choice.
【作者单位】： 河北大学政法学院;河北大学;
【分类号】：F812.42
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本文编号：1882758