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این مقاله علمی پژوهشی (ISI) به زبان انگلیسی از نشریه الزویر مربوط به سال ۲۰۲۲ دارای ۸ صفحه انگلیسی با فرمت PDF می باشد در ادامه این صفحه لینک دانلود رایگان مقاله انگلیسی و بخشی از ترجمه فارسی مقاله موجود می باشد.
کد محصول: h793
سال نشر: ۲۰۲۲
نام ناشر (پایگاه داده): الزویر
نام مجله: J. Account. Public Policy
نوع مقاله: علمی پژوهشی (Research articles)
تعداد صفحه انگلیسی: ۸ صفحه PDF
عنوان کامل فارسی:
مقاله انگلیسی ۲۰۲۲ : مالیات دهندگان چه چیزی را ترجیح می دهند: مالیات کمتر یا وضعیت بهتر در پایان سال؟ یک یادداشت پژوهشی
عنوان کامل انگلیسی:
What do taxpayers prefer: Lower taxes or a better year-end position? A research note
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Abstract
What do people prefer, lower taxes or better year-end position? To our knowledge this is the first study that examines which component of individuals’ tax outcome, total tax or year-end position, drives their perceptions regarding their tax outcome as well as the legislation responsible. Based on prior economic and tax literature, especially borrowing from prospect theory and mental accounting, we predict that people are more likely to anchor on their prepayment position rather than on the total taxes in forming their perceptions about their tax position and their views on tax law changes. Based on a sample of 98 U.S. taxpayers we find that our predictions are supported. Specifically, we find that (1) people prefer a better year-end position than lower taxes; and (2) this preference is consistent regardless of whether they are in a refund or tax due position. Implications for public policy and accounting practitioners are also discussed
Keywords: Taxpayer judgement, Prepayment position, Mental accounting, Prospect theory, Political party identification
۱.Introduction
Public Law 115–۹۷, colloquially referred to as The Tax Cuts and Jobs Act of 2017 (TCJA), was signed into law by President Donald J. Trump on December 22, 2017. This Congressional Revenue Act of the United States significantly reduced individual and business tax rates. Because of the TCJA, most households received a reduction in their income taxes. The TCJA’s quick legislative passing, and nearly unanimous GOP approval indicated how positive the Republican party felt about the TCJA, and how certain they were that Americans would appreciate an increase in their take-home pay due to the tax rate cuts (Walsh et al., 2017).
However, many surveys from the time of the TCJA’s enactment and onward indicate that the opposite occurred: more Americans consistently disapproved, than approved, of the GOP’s new tax legislation (Brenan, 2019). Depending on the polling service, overall support for the TCJA dipped as low as 34 percent (Cheadle, 2018), forcing many Republican legislators to stray away from it as a prominent component of their political campaign during the 2018 mid-term election (Stewart, 2018; Caffier, 2019). The TCJA’s lack of public support baffled many as it slashed individual tax rates and overall tax liabilities across all income brackets, a policy decision that has been historically met much more positively (Brenan, 2019; Gale et al., 2018)…
۵.Discussion and concluding remarks
The purpose of this study was to consider how taxpayers interpret newly enacted tax legislation when faced with conflicting components of a tax outcome (year-end position and aggregate annual tax). Driven by anecdotal evidence of dissatisfied American taxpayers who experienced a lower aggregate tax liability but a worsened year-end position after the enactment of the TCJA (Stewart, 2018; Caffier, 2019), we developed an experimental scenario to investigate which of the two aforementioned components of a tax outcome is more important to taxpayers. We found individuals’ preference to be driven by their year-end position more so than their aggregate tax. Specifically, taxpayers receiving an improved final prepayment position with a higher aggregate tax after the enactment of new tax legislation were significantly more pleased (and perceived themselves to be in a better position) with their personal tax outcome than those with lower aggregate tax and a worse prepayment position. Importantly, these results provide one possible explanation for the negative public perceptions of the Tax Cuts and Jobs Act. Our results indicate that taxpayers would rather have a large lump sum gain at the end of the year than small regular increases via tax savings throughout the year. In fact, taxpayers are so attached to their final prepayment position that are willing to consider a tax increase trade-off…
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