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我国个人纳税遵从决策中的框架效应研究 被引量:9

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摘要 本文通过问卷调查的方式,运用协方差分析法,对我国纳税人在纳税遵从决策中是否存在框架效应进行了研究。实证研究结果表明,个人纳税遵从决策行为中存在显著的框架效应,正框架信息下的纳税遵从水平高于负框架信息下的遵从水平。
出处 《税务研究》 CSSCI 北大核心 2011年第1期89-92,共4页
基金 教育部人文社会科学研究规划基金项目(08JA790050) 2009年华中科技大学自主创新研究基金项目(M2009029)
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参考文献12

  • 1SCHEPANSKI, A. & KELSEY, D., 1990, Testing for Framing Effects in Taxpayer Compliance Decisions, The Journal of the American Taxation Association, 12.
  • 2SCHEPANSKI, A. & SHEARER, T., 1995, A Prospect Theory Account of the Income Tax Withholding Phenomenon, Organizational Behavior and Human Decision Processes, 63.
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二级参考文献4

  • 1Kahneman, D., Tversky, A.. Prospect theory: An analysis of decision under risk. Econometrica, 3(1979), 263-291.
  • 2Schmidt, D.. The prospects of taxpayer agreement with aggressive tax advice. Journal of Economic Psychology, 22(2001), 157-172.
  • 3Schepanski, A. ,Shearer, T. A prospect theory account of the income tax withholding phenomenon. Organizational Behavior and Human Decision Processes, 63(1995), 174-186.
  • 4Schepanski, A,, Kelsey, D.. Testing for framing effects in taxpayer compliance decisions. The Journal of the American Taxation Association 12(1990),60-77.

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