主观公平感对再分配税制改革被接受程度的影响——一个行为经济学视角

Impact of Subjective Sense of Equity on Acceptance of Redistributive Taxation Reform: Perspective of Behavioral Economics

个体并非标准经济学模型中的自私的理性人,而是具有道德和情感的有限理性人,因此,主观公平感对个体的决策具有重要影响。基于调查问卷的PA-OV模型和定序Logit模型的分析表明,在当前的中国,收入相对低于他人会导致不公平厌恶,从而降低个人效用,使得个体倾向于支持具有收入再分配功能的税制改革,而收入相对高于他人则具有相反效应;嫉妒心理强度和同情心理强度受很多主观因素影响,但对二者构成显著影响的变量差异较大,后者更主要受价值观念的影响,而前者则更多与个人对收入分配状况及其成因的主观判断和感受相关。

Individuals are not selfish rational people as the standard economic models describe,but rather bounded rational ones with morality and emotion,hence subjective sense of equity plays an important role in decision making. PA-OV model and ordered logit model based on questionnaire indicate that,now-adays in China,relatively lower income may result in inequity aversion,and consequently lead to decrease of personal utility,making an individual inclined to back up redistributional taxation reform,w hereas relatively higher income has an opposite effect. The intensity of jealousy and the intensity of sympathy are affected by many subjective factors,but variables imposing significant effects on them are quite different. The latter is impacted mostly by values while the former is more concerned with personal subjective judgments and feelings on status of income distribution and the causes of it.