Determinants of Attitudes toward Taxation in Britain
研究了年龄、性别、教育、投票和收入等人口变量以及疏离感、新教工作伦理和保守主义等心理信念如何影响英国人对税收的态度，发现心理信念变量最能区分不同税收态度。
This study sets out to investigate the relationship between demographic variables (age, sex, education, vote, and income), psychological beliefs (alienation, Protestant work ethic, and conservatism) and attitudes toward taxation. Over 250 people from a variety of backgrounds completed a number of standardized self-report measures. A factor analysis of the scale revealed five clearly interpretable factors which were later computed into five subscale scores. Analysis of variance showed that the psychological belief variables most differentiated subjects' attitudes toward taxation. A canonical correlational analysis revealed that education, vote, alienation, and Protestant work ethic were most clearly related to the various taxation attitudes. These results are discussed in terms of the previous literature in this area and various suggestions for future research are considered.