國立高雄大學圖資館 |

語系: 繁體中文

說明(常見問題)

圖資館首頁

登入

回首頁

切換: 標籤 | MARC模式 | ISBD

Three essays on tax compliance, soci...

Li, Xin.

Three essays on tax compliance, social identities, and fiscal policy.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Three essays on tax compliance, social identities, and fiscal policy.
作者:	Li, Xin.
面頁冊數:	143 p.
附註:	Adviser: Joel B. Slemrod.
附註:	Source: Dissertation Abstracts International, Volume: 67-07, Section: A, page: 2675.
Contained By:	Dissertation Abstracts International67-07A.
標題:	Economics, General.
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3224676
ISBN:	9780542787645

Three essays on tax compliance, social identities, and fiscal policy.
Li, Xin.

Three essays on tax compliance, social identities, and fiscal policy. - 143 p.

Adviser: Joel B. Slemrod.

Thesis (Ph.D.)--University of Michigan, 2006.

The first essay analyzes the effect of taxpayers' ethnic identity and the country's ethnic heterogeneity on voluntary tax compliance. I use data from the European and World Values Surveys Wave 4. Individual voluntary tax compliance is measured based on self-reported attitude towards tax cheating. Survey respondents are categorized into ethnic majority and minority groups of their country based on their racial, linguistic and religious background. Using a pooled cross-country micro-level specification, I find that individuals from the minority groups are more likely to report that tax cheating is justifiable than those from the majority groups. In addition, ethnic heterogeneity of the country's population dampens the tax morale of the majority groups. I also find that on average, the voluntary compliance level is lower in heterogeneous countries than homogeneous countries.

ISBN: 9780542787645Subjects--Topical Terms:

212429
Economics, General.

Three essays on tax compliance, social identities, and fiscal policy.
LDR:03212nmm _2200289 _450 001 180599
005 20080111103750.5
008 090528s2006 eng d
020 $a 9780542787645
035 $a 00311624
040 $a UMI $c UMI
100 0 $a Li, Xin. $3 264175
245 1 0 $a Three essays on tax compliance, social identities, and fiscal policy.
300 $a 143 p.
500 $a Adviser: Joel B. Slemrod.
500 $a Source: Dissertation Abstracts International, Volume: 67-07, Section: A, page: 2675.
502 $a Thesis (Ph.D.)--University of Michigan, 2006.
520 # $a The first essay analyzes the effect of taxpayers' ethnic identity and the country's ethnic heterogeneity on voluntary tax compliance. I use data from the European and World Values Surveys Wave 4. Individual voluntary tax compliance is measured based on self-reported attitude towards tax cheating. Survey respondents are categorized into ethnic majority and minority groups of their country based on their racial, linguistic and religious background. Using a pooled cross-country micro-level specification, I find that individuals from the minority groups are more likely to report that tax cheating is justifiable than those from the majority groups. In addition, ethnic heterogeneity of the country's population dampens the tax morale of the majority groups. I also find that on average, the voluntary compliance level is lower in heterogeneous countries than homogeneous countries.
520 # $a The second essay presents a laboratory experiment to study the tradeoff between self-interest and group loyalty. Specifically, we measure the effects of induced group identity on participant social preferences. We find that when participants are matched with an ingroup member (as opposed to an outgroup member) they show more charity concerns if they have a higher payoff and less envy if they have a lower payoff. While participants are more likely to reward an ingroup match for good behavior they are less likely to punish an ingroup match for misbehavior. They are significantly more social-welfare concerned when matched with an ingroup member. The findings indicate that participants are more altruistic towards an ingroup match. Moreover, ingroup matching generates significantly higher expected earnings.
520 # $1 in response to one dollar increase in the settlement funds and by about 8 cents to the voter private income, which is strong evidence in support of the flypaper effect in the public finance literature. We also find states that have securitized partially or entirely their settlement revenue have larger spending responses. $a The third essay analyzes the response of state spending to windfalls using tobacco settlements in the U.S. in the late 1990s as a natural experiment. We find that state direct spending increases by about
590 $a School code: 0127.
650 # 0 $a Economics, General. $3 212429
650 # 0 $a Sociology, Ethnic and Racial Studies. $3 212447
690 $a 0501
690 $a 0631
710 0 # $a University of Michigan. $3 212464
773 0 # $g 67-07A. $t Dissertation Abstracts International
790 $a 0127
790 1 0 $a Slemrod, Joel B., $e advisor
791 $a Ph.D.
792 $a 2006
856 4 0 $u http://libsw.nuk.edu.tw:81/login?url=http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3224676 $z http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3224676