How income and tax rates provoke cheating – An experimental investigation of tax morale

Anecdotal evidence suggests that tax morale diminishes with income and with levels of taxation. We designed an experiment that enables identification of causal effects. Subjects carry out a sequence of real effort tasks. The income earned varies with individual differences in effort (combined with variances related to skill or luck) and with the exogenously given length of the tasks. For each task, subjects privately roll a die, whose value determines the tax rate, which is then reported by subjects. This provides subjects with an incentive to cheat. Tax morale diminishes with higher effort, which might find ethical justification, but also with longer tasks, which would not. We implement treatments that vary the range of taxation. Contrary to widespread belief, participants’ tax morale is invariant to these treatments. Our findings are best explained by a psychological force that tempts rich people to cheat more. This force does not seem to be related to fairness ideals that are prominent in theories of distributional justice nor to absolute levels of taxation.     

Age structure and economic policy: The case of saving and growth

The age structure of the population affects aggregate saving, which affects growth through investment. Growth in turn is influenced by other age structure effects and feeds back into aggregate saving by well known life cycle mechanisms. Some of these feedbacks are generally ignored in empirical work. Especially the age structure effect on macroeconomic variables is a commonly overlooked, yet easily accessible factor useful for prediction, policy evaluation and design. The connection between age structure, savings and growth in the OECD from 1950 to 1990 illustrates how policy analysis that ignores the macroeconomic effects and feedbacks from age structure changes is liable to lead to faulty and potentially costly conclusions about policy issues.     

State coercion,moral attitudes,and tax compliance: Evidence from a national factorial survey experiment of income tax evasion

Why do some people comply with their obligation to pay taxes while others do not? Scholars of tax behavior, particularly economists and political scientists, have relied on models of state coercion and state reciprocity to answer this question. Neither state coercion nor state reciprocity, however, sufficiently account for individuals who voluntarily comply with their tax obligations to the state. We offer a third explanation, derived from the new sociology of morality and moral psychology, suggesting that two types of moral attitudes (moral imperatives and moral alignment) affect tax compliance. Using a factorial survey experiment of income tax evasion and a survey questionnaire administered to a nationally representative random sample of U.S. adults, we provide a systematic test of the three different models of tax compliance. The results yield strong support for moral attitudes (both moral imperatives and moral alignment) and state coercion, but little support for state reciprocity. We review the implications of our findings in the discussion and conclusion.     

地方政府竞争对土地资源错配的影响研究——基于成渝地区双城经济圈面板数据

成渝地区双城经济圈是我国经济的重要新兴增长极,但其发展相对滞后,经济增长内生动力不足,依靠土地出让的地方政府竞争行为依然普遍存在,不利于土地资源的高效配置。基于政府土地出让视角,构建地方政府博弈模型,选取成渝地区双城经济圈2009—2017年城市面板数据,采用系统GMM的实证研究表明：成渝地区政府竞争与土地资源错配呈现显著的“U”形变化特征,地区经济发展水平是这一影响的重要作用机制;在替换变量和剔除核心城市后,结论依然稳健;此外,由于政府竞争博弈行为的反复特征,土地资源错配程度存在动态循环的正向累积趋势。     

中草药添加剂对乌肉鸡生长性能及代谢的影响

将陈皮、苍术、芒硝等组成的复方中草药添加剂按 1.75 %、2 .2 5 %、2 .75 %的水平添加到川牧乌肉鸡基础饲料中配制成试验饲粮 1、试验饲粮 2、试验饲粮 3,进行为期 30d的饲养试验和 4d的代谢试验 ,结果表明 :试验组与对照组相比 ,成活率提高 5 .1%— 10 .3% ,　日增重 (ADG)提高2 2 .2 %— 4 3.1% ,采食量提高 13.5 %— 18.8% ,料重比下降 13.5 %— 18.8% ,干物质代谢率 (DMR)提高 0 .4 3%— 4 .77% ,　有机物代谢率 (OMR)提高 1.6 8%— 5 .4 7% ,　表观氮沉留率 (ANR)提高7.6 3%— 17.5 1% ,其中试验组 3效果最好。试验组 3与对照组相比 ,DMR、OMR、ANR的差异显著(p <0 .0 5 ) ,ADG的差异极显著 (p <0 .0 1)。     

大蒜素对淡水白鲳生长影响的研究

本试验通过在饵料中分别添加 2 5mg/kg、5 0mg/kg、75mg/kg、10 0mg/kg的大蒜素投喂淡水白鲳。经过 4 0d的试验 ,试验各组比对照组的增重率分别提高了 88.94 %、10 2 .85 %、92 .4 7%和5 8.4 9% ,成活率分别提高 14 .5 9%、7.5 %、2 .0 88%、8.12 5 % ,饵料系数分别降低 1.6 6 6 %、9.373%、12 .4 9%和 10 .2 1%。且试验组鱼胴体粗蛋白含量分别比对照组提高了 2 2 .98%、13.5 5 %、2 .30 %和0 .19% ;而胴体粗脂肪含量试验组与对照组变化不大 ,并得出淡水白鲳饲料中大蒜素适宜添加量为5 1.86— 74 .15mg/kg。