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房产税公平感：测量维度、影响因素及对税收遵从的影响
[Perceptions of Property Tax Fairness： Dimensions，Determinants，and Impact on Tax Compliance]

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  • 姚, 涛
  • 欧阳, 玉倩

Abstract

基于网络问卷调查和实地问卷调查的样本数据，用交叉证实方法识别房产税公平感的构成维度，利用平均数差异检验研究房产税公平感的影响因素，运用多元回归分析和结构方程模型检验房产税公平感对税收遵从的影响。结果表明：房产税公平感测量量表由横向公平、支出公平和行政公平3个维度组成；各维度的影响因素分别为年龄与学历、年龄与住房价值、职业与年收入；支出公平感对税收遵从态度有显著的正向影响，横向公平感和行政公平感对税收遵从态度没有显著影响。

Suggested Citation

  • 姚, 涛 & 欧阳, 玉倩, 2017. "房产税公平感：测量维度、影响因素及对税收遵从的影响 [Perceptions of Property Tax Fairness： Dimensions，Determinants，and Impact on Tax Compliance]," MPRA Paper 84493, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:84493
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    References listed on IDEAS

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    5. Alm, James & Jackson, Betty & McKee, Michael J., 1992. "Estimating the Determinants of Taxpayer Compliance with Experimental Data," National Tax Journal, National Tax Association, vol. 45(1), pages 107-14, March.
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    More about this item

    Keywords

    房产税公平感；测量维度；影响因素；税收遵从；结构方程模型;

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies

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