社会认同对民众税收政策偏好的影响——以个人所得税“起征点”提高为例  

The Impact of Social Identity on People’s Preference for Tax Policy:Example of Raising the Threshold of Personal Income Tax

作　　者：李文[1] LI Wen(Shandong University,Jinan 250100)

机构地区：[1]山东大学,山东济南250100

出　　处：《财贸研究》2024年第2期55-70,共16页Finance and Trade Research

基　　金：国家社会科学基金项目“有限理性、自然人课税与税收政策效应扭曲研究”(20BJY226)。

摘　　要：使用网络爬虫获取网络问题“全国人大代表XXX建议提高个税起征点至1万元,你怎么看?”的回答文本及点赞数,使用TF-IDF权值法提取文本特征词、使用LDA概率主题模型挖掘文本主题,并使用定序Logit模型和加权定序Logit模型等对相关数据实施分析,发现问题参与者的态度多为“较赞成”和“赞成”。许多无法获益或获益较少者之所以赞同这一措施,一个重要原因是提高个人所得税“起征点”这一线索激活了参与者的社会认同,其中主要是工薪阶层的社会认同,并进而引发了工薪阶层认同者和纳税人认同者的亲群体行为,使得其决策时将群体整体利益置于个体利益之上,从而背离个体收益最大化。因此,在税收政策制定过程中,应重视社会认同的影响,并采取措施对公众的社会认同进行引导。This paper uses web crawler to obtain the answer text and the number of likes of the online question“What do you think of National People’s Congress representative XXX’s suggestion of raising the personal income tax threshold to 10,000 yuan?”In addition,TF-IDF weight method was used to extract text feature words,LDA probability topic model was used to mine text topics,and ordinal Logit model and weighted ordinal Logit model were used to analyze relevant data.It is found that the attitude of the participants is mostly“relatively agree”and“agree”.An important reason why a large number of people could benefit little or nothing from this measure is the clue of raising the threshold of personal income tax activates the participants’social identity,mainly that of working-class,which leads to pro-group behaviors of working-class and taxpayers.Such behaviors make them put the overall interests of the group above their own interests when making decisions,thus deviating from the maximization of personal benefits.Therefore,in the process of tax policy making,attention should be paid to the impacts of social identity,and measures should be taken to guide the social identity of the public.

关 键 词：个人所得税 社会认同 亲群体行为 税收政策 

分 类 号：F810.42[经济管理—财政学]