基于启发式认知偏向的税收显著性研究评述

Research on Tax Salience on the Basis of Heuristic Bias:A Review

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 more and more in-depth research has been conducted on behavioral economics,economists have developed the theory of tax salience（TS） on the basis of heuristic bias,revised traditional tax models by using TS,and ap plied TS research findings to tax designing.Revisions of tax theories based on heuristic bias are characterized by the following features：（1） In terms of method,experimentation has been used to identify and analyze various phenomena and effects in taxation;（2） in terms of approach,the concept of heuristic bias has been integrated into tax theorization,which yields new and powerful explanations of a number of phenomena that could not be explained by traditional theories;（3） in terms of attention to policy study,new findings from such theoretical explorations have been utilized to generate implications and suggestions for policy-making,which traditional theories have been unable to do.However,this approach is not free from defects.For instance,the literature on the study of optimal taxation from the perspective of tax salience has not yet reached a certain degree of maturity and systematicity.Also,research on tax payers＇incomplete rationality tends to be broad but its degree of combination with tax theory is still very low.