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Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results? 纳税遵从性实验中申报收入与申报税收:实验室实验的设计会影响结果吗?
IF 2.4 4区 社会学 Q2 SOCIAL SCIENCES, INTERDISCIPLINARY Pub Date : 2022-09-22 DOI: 10.1080/20954816.2022.2121244
Stephan Muehlbacher, A. Hartmann, E. Kirchler, J. Alm
Abstract Laboratory experiments are frequently criticised, in part because of the sensitivity of the results to specific features of the design. This paper addresses an important question regarding the key aspect of the experimental environment: How should the dependent variable – participants’ choices – be operationalised? For the specific context of laboratory research on income tax compliance, we compare the effects of the two most common operationalisation types: the declaration of gross income versus the declaration of tax payment. It is found that compliance is higher when participants indicate their tax payment than when they declare their income. It is also discovered that the effects of the three policy parameters of the economic model (the tax rate, audit probability and fine rate) are stronger when participants declare their taxes than when they declare their income. These results are relevant for interpreting prior and future experimental evidence on tax compliance and can explain some contradictory previous findings. More broadly, this study suggests that the results of laboratory experiments may depend on specific features of the experimental design, which proposes a strong need for more systematic methodological research.
摘要实验室实验经常受到批评,部分原因是结果对设计的特定特征敏感。本文解决了一个关于实验环境关键方面的重要问题:因变量——参与者的选择——应该如何操作?对于所得税合规性实验室研究的具体背景,我们比较了两种最常见的操作类型的影响:总收入申报和纳税申报。研究发现,与申报收入时相比,参与者表明纳税时的合规性更高。研究还发现,当参与者申报税款时,经济模型的三个政策参数(税率、审计概率和罚款率)的影响比他们申报收入时更强。这些结果与解释先前和未来关于税收合规性的实验证据相关,并可以解释先前一些相互矛盾的发现。更广泛地说,这项研究表明,实验室实验的结果可能取决于实验设计的特定特征,这提出了更系统的方法研究的强烈需求。
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引用次数: 1
Using behavioural economics to understand tax compliance 利用行为经济学来理解税收合规性
IF 2.4 4区 社会学 Q2 SOCIAL SCIENCES, INTERDISCIPLINARY Pub Date : 2022-09-14 DOI: 10.1080/20954816.2022.2117676
J. Alm, M. Kasper
Abstract ‘Behavioural economics’, or the application of methods and evidence from other social sciences to economics, has increased greatly in significance and use in the last two decades. In this paper, we discuss the basic elements of behavioural economics. We then assess the applications of behavioural economics to the analysis of tax compliance. Our central conclusion is that many, perhaps most, of the recent insights on what motivates tax compliance have flowed directly from behavioural economics. We conclude with suggestions on – and predictions of – directions in which future applications should prove useful.
摘要“行为经济学”,或将其他社会科学的方法和证据应用于经济学,在过去二十年中,其重要性和使用量都大大增加。在本文中,我们讨论了行为经济学的基本要素。然后,我们评估行为经济学在税收合规性分析中的应用。我们的核心结论是,最近关于税收合规动机的许多见解,也许是大多数,都直接来自行为经济学。最后,我们对未来应用的有用方向提出了建议和预测。
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引用次数: 6
Digital literacy and financial market participation of middle-aged and elderly adults in China 中国中老年人的数字素养与金融市场参与
IF 2.4 4区 社会学 Q2 SOCIAL SCIENCES, INTERDISCIPLINARY Pub Date : 2022-09-06 DOI: 10.1080/20954816.2022.2115191
Qing Wang, Chengjun Liu, Sai Lan
Abstract Digital literacy has become increasingly important for individuals to participate in regular economic activities, including employment, consumption, and investment. This paper quantitatively defines digital literacy with recently released household survey data in China and describes the digital divide across regions and ages. We further show that digital literacy increases risky asset ownership in the financial market among the middle-aged and elderly population. In this sense, this paper identifies a novel factor that affects financial investment. These findings imply that the digital divide may lead to the asset divide and wealth inequality. Family and social assistance to improve the digital literacy of disadvantaged population groups may increase financial inclusion as well.
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引用次数: 5
Is tax evasion macho? Testosterone, personality traits and evasion 逃税有男子气概吗?睾酮、个性特征和逃避
IF 2.4 4区 社会学 Q2 SOCIAL SCIENCES, INTERDISCIPLINARY Pub Date : 2022-09-01 DOI: 10.1080/20954816.2022.2110215
Marcelo Arbex, J. Carré, S. Geniole, Enlinson Mattos
Abstract This paper examines the potential effects of testosterone and personality traits on the decision to evade taxes. In a series of experiments, subjects completed behavioural tasks and made a one-shot tax evasion decision. We estimate a negative weakly significant treatment effect, which suggests that an exogenous increase in the testosterone level may inhibit the decision to evade taxes. Our results also suggest that higher dominance and independent self-construal, as well as lower self-control, are associated with a greater likelihood of tax evasion. We discuss the mechanisms potentially linking testosterone to tax evasion. These findings support the inclusion of biological factors in the analysis of tax evasion behaviour.
摘要本文探讨了睾酮和人格特质对逃税决策的潜在影响。在一系列实验中,受试者完成行为任务并做出一次性逃税决定。我们估计了一个负的弱显著治疗效果,这表明外源性睾酮水平的增加可能会抑制逃税的决定。我们的研究结果还表明,较高的支配地位和独立的自我解释,以及较低的自我控制,与更大的逃税可能性有关。我们讨论了将睾酮与逃税联系起来的潜在机制。这些发现支持在分析逃税行为时纳入生物因素。
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引用次数: 2
Do experienced subjects bias experimental results? Evidence from 16 laboratories in six countries 有经验的受试者会对实验结果产生偏差吗?来自6个国家16个实验室的证据
IF 2.4 4区 社会学 Q2 SOCIAL SCIENCES, INTERDISCIPLINARY Pub Date : 2022-08-25 DOI: 10.1080/20954816.2022.2110244
Alice Guerra, B. Harrington, Sven Steinmo, John W D’Attoma
Abstract This paper addresses an area of growing concerns for laboratory researchers: is subjects’ behaviour affected by prior experiences in laboratory experiments? We address the question with a large and highly diverse international dataset and an operationalisation strategy that allows our findings to cohere with previous work while shedding new light on future research. The findings presented in this article are drawn from original data gathered as part of one of the largest tax compliance experiments ever conducted, involving more than 3,000 participants in six countries, across 16 different laboratories. Our results reveal that subjects’ behaviour correlates with their past experimental experiences, in a way that could bias results and compromise a study’s external validity. However, this change in behaviour due to experiences occurs only after subjects have participated in at least two previous laboratory experiments. The findings have implications not just for tax compliance research, but for allocation experiments more generally and for participant recruitment particularly.
摘要本文论述了实验室研究人员日益关注的一个领域:受试者的行为是否受到先前实验室实验经验的影响?我们用一个庞大且高度多样化的国际数据集和一种操作策略来解决这个问题,使我们的发现与之前的工作保持一致,同时为未来的研究提供新的线索。本文中的研究结果来自于作为有史以来最大的税务合规实验之一所收集的原始数据,该实验涉及16个不同实验室的6个国家的3000多名参与者。我们的研究结果表明,受试者的行为与他们过去的实验经历相关,这可能会使结果产生偏差,并损害研究的外部有效性。然而,这种由经验引起的行为变化只有在受试者至少参加了两次之前的实验室实验之后才会发生。这些发现不仅对税收合规性研究有影响,而且对更广泛的分配实验,特别是参与者招募也有影响。
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引用次数: 1
Education, skill formation and inequality: An introduction 教育、技能形成与不平等:导论
IF 2.4 4区 社会学 Q2 SOCIAL SCIENCES, INTERDISCIPLINARY Pub Date : 2022-07-27 DOI: 10.1080/20954816.2022.2099092
Xuezheng Qin, Po Yang
in the labour market. The finding is robust with the use of the quantile regression approach, controlling for firm and worker specific information. One plausible explan-ation is that the Stolper – Samuelson theorem, which assumes that increasing international trade will decrease the skill wage, is unlikely to hold in the context of a developing economy, where the skilled labour is in short supply. Robert P. Giloth ’ s paper, entitled ‘ The role of intermediaries in US workforce and education innovation ’ , analyses the role of intermediaries in the US education and workforce domains in terms of overcoming fragmented institutions and solving mismatch problems. This study explores five mismatches prevalent in the US labour market and their associated intermediary solutions, including organising business to improve human resources, creating improved pathways from school to work, integrat-ing and emphasising multiple education investments, linking workforce and economic development, and improving access to and use of data for design, performance man-agement and advocacy. In conclusion, the study suggests that intermediaries have been most effective in the US when aligned with education and workforce system improve-ment and redesign, not as parallel and separate efforts. The result may also provide implications for other countries that use intermediaries as a potential institutional solu-tion to the labour market mismatch.
在劳动力市场。使用分位数回归方法,控制公司和工人特定信息,发现是稳健的。一种合理的解释是,斯托尔珀-萨缪尔森定理(假定国际贸易增长将降低技能工资)不太可能适用于技术劳动力供应短缺的发展中经济体。Robert P. Giloth的论文题为“中介在美国劳动力和教育创新中的作用”,从克服分散的制度和解决错配问题的角度分析了中介在美国教育和劳动力领域中的作用。本研究探讨了美国劳动力市场普遍存在的五种错配及其相关的中介解决方案,包括组织企业以改善人力资源,创造从学校到工作的改进途径,整合和强调多种教育投资,将劳动力和经济发展联系起来,以及改善获取和使用数据进行设计、绩效管理和宣传。总之,该研究表明,在美国,当中介机构与教育和劳动力体系的改进和重新设计相结合时,而不是作为并行和单独的努力,中介机构是最有效的。这一结果也可能为其他国家提供启示,这些国家将中介机构作为劳动力市场不匹配的潜在制度解决方案。
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引用次数: 0
Political uncertainty, leadership and productivity 政治不确定性、领导力和生产力
IF 2.4 4区 社会学 Q2 SOCIAL SCIENCES, INTERDISCIPLINARY Pub Date : 2022-07-03 DOI: 10.1080/20954816.2022.2098457
Chunxia Jiang, Yun Zhu
Abstract We investigate the impact of political uncertainty in the context of the upper echelon theory. Using provincial-level data of political leaders in China over the period 1995–2015, we take a two-step approach to first examine the impact of top leader teams’ (TLTs) traits on productivity and, second, to test if such leadership effects vary with political uncertainty. We find that TLTs’ education, generally a driving force behind productivity, is less effective during the period of high political uncertainty. TLTs’ work experience positively contributes to productivity, which is strengthened under high political uncertainty. TLTs’ career ambition leads to higher productivity, but such an effect attenuates when political uncertainty is high. Finally, TLTs’ political positions negatively contribute to productivity and the effect is barely affected by political uncertainty, suggesting a disconnection between political positions and economic outcomes.
摘要我们在上层理论的背景下研究了政治不确定性的影响。利用1995-2015年中国省级政治领导人的数据,我们采取了两步走的方法,首先考察了最高领导人团队(TLT)特征对生产力的影响,其次检验了这种领导效应是否随政治不确定性而变化。我们发现,TLT的教育,通常是生产力背后的驱动力,在高度政治不确定性的时期效果较差。TLT的工作经验对生产力有积极贡献,在高度政治不确定性的情况下,生产力得到了加强。TLT的职业抱负会带来更高的生产力,但当政治不确定性很高时,这种影响就会减弱。最后,TLT的政治立场对生产力有负面影响,这种影响几乎不受政治不确定性的影响,这表明政治立场与经济结果之间存在脱节。
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引用次数: 1
Foreign direct investment and economic policy uncertainty in China 外商直接投资与中国经济政策的不确定性
IF 2.4 4区 社会学 Q2 SOCIAL SCIENCES, INTERDISCIPLINARY Pub Date : 2022-07-03 DOI: 10.1080/20954816.2022.2090096
Lidan Zhang, Gonul Colak
Abstract The trend of foreign direct investment (FDI) in China has switched from inflow to outflow following the rapid economic growth during the past several decades. Stimulated by government policies, in recent years China’s firms have actively sought overseas investment opportunities. This paper examines the relationship between economic policy uncertainty (EPU) and cross-border capital flow decisions for listed firms in China. Our findings demonstrate that EPU originating from China does not seem to dissuade FDI inflow into China, but it does curtail FDI outflow from the country. It appears that government policies and the uncertainty the policies bring are deterministic for FDI.
摘要在过去的几十年里,随着经济的快速增长,中国的外国直接投资(FDI)趋势从流入转向流出。近年来,在政府政策的刺激下,中国企业积极寻求海外投资机会。本文研究了中国上市公司跨境资本流动决策与经济政策不确定性之间的关系。我们的研究结果表明,源自中国的EPU似乎并没有阻止外国直接投资流入中国,但它确实抑制了外国直接投资流出中国。政府政策和政策带来的不确定性似乎对外国直接投资具有确定性。
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引用次数: 2
Geopolitical risks, uncertainty, and stock market performance 地缘政治风险、不确定性和股市表现
IF 2.4 4区 社会学 Q2 SOCIAL SCIENCES, INTERDISCIPLINARY Pub Date : 2022-07-03 DOI: 10.1080/20954816.2022.2095749
Maria‐Eleni K. Agoraki, Georgios P. Kouretas, N. Laopodis
Abstract This paper analyses the impact of geopolitical risks and economic policy uncertainty on stock returns. It uses an unbalanced panel dataset of monthly observations for 22 countries for the period 1985–2020. It controls for a set of macroeconomic and market structure variables while also taking into consideration the potential effects of the 2007–2009 financial crisis. This paper shows that the impact of geopolitical risks is negative and statistically significant. The economic interpretation of our main results is that a one-unit standard deviation increase in geopolitical risks decreases stock returns by 10.53–42.14% of its sample mean. For comparison, this paper uses alternatively the global economic policy uncertainty index and the economic policy uncertainty country index, and also finds a statistically significant negative relationship although it is weaker in the latter case.
摘要本文分析了地缘政治风险和经济政策不确定性对股票收益的影响。它使用了一个不平衡的面板数据集,包括1985年至2020年期间22个国家的月度观测数据。它控制了一系列宏观经济和市场结构变量,同时也考虑了2007-2009年金融危机的潜在影响。本文表明,地缘政治风险的影响是负向的,且具有统计学显著性。对我们主要结果的经济解释是,地缘政治风险每增加一个单位标准差,股票收益就会下降样本均值的10.53-42.14%。为了进行比较,本文交替使用了全球经济政策不确定性指数和经济政策不确定性国家指数,也发现了统计上显著的负相关关系,尽管后者的关系较弱。
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引用次数: 10
CEOs’ political ideologies and innovation: Evidence from US public firms ceo的政治意识形态与创新:来自美国上市公司的证据
IF 2.4 4区 社会学 Q2 SOCIAL SCIENCES, INTERDISCIPLINARY Pub Date : 2022-07-03 DOI: 10.1080/20954816.2022.2095090
Qiang Wu, Li Zheng, T. Hasan
Abstract Using both the number of patents and the number of citations that the patents receive as the measures of innovation and using political donations as an indicator of the chief executive officer (CEO)’s political preferences, we find that (1) firms led by CEOs with and without political partisanship show no differences in terms of innovation outputs; and (2) there are no differences between firms led by Republican and Democratic CEOs when it comes to innovation. The results are robust to a propensity-score-matching regression, a firm fixed effect regression, and alternate measures of innovation. Overall, the results suggest that CEOs’ personal political ideologies do not significantly affect their innovation decisions.
摘要利用专利数量和专利被引用次数作为衡量创新的指标,并利用政治捐款作为首席执行官政治偏好的指标,我们发现:(1)有政治党派和没有政治党派的首席执行官领导的企业在创新产出方面没有差异;(2)在创新方面,共和党和民主党CEO领导的公司没有区别。结果对倾向得分匹配回归、固定效应回归和创新的替代指标都是稳健的。总体而言,研究结果表明,CEO的个人政治意识形态不会显著影响他们的创新决策。
{"title":"CEOs’ political ideologies and innovation: Evidence from US public firms","authors":"Qiang Wu, Li Zheng, T. Hasan","doi":"10.1080/20954816.2022.2095090","DOIUrl":"https://doi.org/10.1080/20954816.2022.2095090","url":null,"abstract":"Abstract Using both the number of patents and the number of citations that the patents receive as the measures of innovation and using political donations as an indicator of the chief executive officer (CEO)’s political preferences, we find that (1) firms led by CEOs with and without political partisanship show no differences in terms of innovation outputs; and (2) there are no differences between firms led by Republican and Democratic CEOs when it comes to innovation. The results are robust to a propensity-score-matching regression, a firm fixed effect regression, and alternate measures of innovation. Overall, the results suggest that CEOs’ personal political ideologies do not significantly affect their innovation decisions.","PeriodicalId":44280,"journal":{"name":"Economic and Political Studies-EPS","volume":"10 1","pages":"353 - 367"},"PeriodicalIF":2.4,"publicationDate":"2022-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46038351","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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Economic and Political Studies-EPS
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