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dc.contributor.author童锦治
dc.contributor.author周竺竺
dc.date.accessioned2012-12-27T12:18:21Z
dc.date.available2012-12-27T12:18:21Z
dc.date.issued2011-03
dc.identifier.citation厦门大学学报(哲学社会科学版),2011(3):9-15zh_CN
dc.identifier.issn0438-0460
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/14137
dc.description.abstract随着行为经济学研究的深入,经济学家们从启发式认知偏向的角度出发,提出了税收显著性概念,由此修正了传统的税收模型,并将对税收显著性的研究结论运用到税制设计中。运用启发式认知偏向对税收理论进行修正所取得的进展,主要体现在以下几个方面:(1)在研究方法上,初步运用了实验研究,对税收中存在的各种现象和效应进行了考证和分析;(2)在研究视角上,将启发式认知偏向结合运用到税收理论中来,对一些传统理论无法解释的现象给出了新的有效解释;(3)在政策研究上,根据理论研究的最新结论,对实际的政策制定提出建议。这一研究也存在需要进一步完善的地方:从税收显著性的视角研究最优税收的文献尚未形成一个研究体系;针对纳税人不完全理性的理论研究比较广泛,但与税收理论的结合程度还比较低。As m o re and m ore in depth re sea rch ha s been conducted on behav io ra l economics, econom ists have deve loped the theory of tax sa lience ( TS) on the bas is o f heuristic bias, revised trad itiona l taxm ode ls by using TS, and app lied TS resea rch find ings to tax de sign ing. R ev is ions o f tax theor ies based on heur istic bias a re character ized by the follow ing featu re s: ( 1) In term s o fm e thod, ex pe rim en tat ion has been used to identify and ana lyze v ar ious phenomena and effects in taxa tion; ( 2) in te rm s of approach, the concept o f heur istic b ias ha s been in tegrated into tax theorization, which y ie lds new and pow e rful exp lanat ions o f a num ber of phenom ena that could no t be expla ined by trad itiona l theor ies; ( 3) in te rm s o f a tten tion to po licy study, new find ings from such theoretica l exp lora tions have been ut ilized to g ene ra te im p lica tions and suggestions for po licy􀀁m ak ing, wh ich trad itiona l theo ries have been unab le to do. H ow ever, this approach is not free from de fects. For instance, the litera tu re on the study of op tim a l tax ation from the perspe ctive o f tax sa lience has no t ye t reached a certa in degree of m atur ity and system a ticity. A lso, re search on tax paye rs􀀁 incom p le te ra tiona lity tends to be bro ad but its deg ree of com b inat ion w ith tax theo ry is still very low.zh_CN
dc.language.isozhzh_CN
dc.publisher厦门大学学报(哲学社会科学版)编辑部zh_CN
dc.subject启发式认知偏向zh_CN
dc.subject税收显著性zh_CN
dc.subject税制改革zh_CN
dc.subjectheuristicb iaszh_CN
dc.subjecttax reformzh_CN
dc.subjecttax saliencezh_CN
dc.title基于启发式认知偏向的税收显著性研究评述zh_CN
dc.title.alternativeResearch on Tax Salience on the Basis of Heuristic Bias:A Reviewzh_CN
dc.typeArticlezh_CN


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