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大流行与累进性。

Pandemic and progressivity.

作者信息

Klemm Alexander, Mauro Paolo

机构信息

International Monetary Fund, Washington, DC USA.

出版信息

Int Tax Public Financ. 2022;29(2):505-535. doi: 10.1007/s10797-021-09700-2. Epub 2021 Nov 18.

DOI:10.1007/s10797-021-09700-2
PMID:34812220
原文链接:https://pmc.ncbi.nlm.nih.gov/articles/PMC8600344/
Abstract

UNLABELLED

Based on a survey of 2500 US adults, we show that serious illness or job losses caused by the COVID-19 pandemic increase support for temporary progressive levies or structural progressive tax reform, controlling for socioeconomic and demographic characteristics. People who reveal preferences for spending items (more on police, military, border protection; less on education, health, environment) that are associated with communitarian (rather than universalist) moral perspectives show generally weaker support for progressive reforms, but more of them change their views following personal experience. The results are consistent with previous findings that economic upheavals can mold individuals' views on policy matters.

SUPPLEMENTARY INFORMATION

The online version contains supplementary material available at 10.1007/s10797-021-09700-2.

摘要

未标注

基于对2500名美国成年人的调查，我们发现，在控制社会经济和人口特征的情况下，由新冠疫情导致的重病或失业会增加对临时累进税或结构性累进税制改革的支持。那些表现出对与社群主义（而非普遍主义）道德观念相关的支出项目（更多用于警察、军事、边境保护；更少用于教育、医疗、环境）有偏好的人，对累进改革的支持通常较弱，但他们中更多人在有了个人经历后会改变观点。这些结果与之前关于经济动荡会塑造个人对政策问题看法的研究结果一致。

补充信息

在线版本包含可在10.1007/s10797-021-09700-2获取的补充材料。

https://cdn.ncbi.nlm.nih.gov/pmc/blobs/d333/8600344/b7ff34378647/10797_2021_9700_Fig9_HTML.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/d333/8600344/dea3c47a95de/10797_2021_9700_Fig1_HTML.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/d333/8600344/6c098f174e27/10797_2021_9700_Fig2_HTML.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/d333/8600344/b4df6e4ddbf2/10797_2021_9700_Fig3_HTML.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/d333/8600344/009cd9a8b7b2/10797_2021_9700_Fig4_HTML.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/d333/8600344/071518a074b9/10797_2021_9700_Fig5_HTML.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/d333/8600344/ff36c13a74a7/10797_2021_9700_Fig6_HTML.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/d333/8600344/ce56965bec80/10797_2021_9700_Fig7_HTML.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/d333/8600344/fa5470961d37/10797_2021_9700_Fig8_HTML.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/d333/8600344/b7ff34378647/10797_2021_9700_Fig9_HTML.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/d333/8600344/dea3c47a95de/10797_2021_9700_Fig1_HTML.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/d333/8600344/6c098f174e27/10797_2021_9700_Fig2_HTML.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/d333/8600344/b4df6e4ddbf2/10797_2021_9700_Fig3_HTML.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/d333/8600344/009cd9a8b7b2/10797_2021_9700_Fig4_HTML.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/d333/8600344/071518a074b9/10797_2021_9700_Fig5_HTML.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/d333/8600344/ff36c13a74a7/10797_2021_9700_Fig6_HTML.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/d333/8600344/ce56965bec80/10797_2021_9700_Fig7_HTML.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/d333/8600344/fa5470961d37/10797_2021_9700_Fig8_HTML.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/d333/8600344/b7ff34378647/10797_2021_9700_Fig9_HTML.jpg

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