Legislative Justification and the Perceived Fairness of Tax Law Changes: A Referent Cognitions Theory Approach.
基于参照认知理论，通过两个实验检验了向纳税人提供税法变更的立法理由能否影响其对公平性的感知，发现提供理由可缓解受影响纳税人的不公平感。
Abstract This study uses a referent cognitions theory framework to investigate whether providing taxpayers with the legislative reason for a tax law change that limits or repeals a tax preference affects their perceptions of its perceived fairness. The theory predicts that taxpayers made worse off by the change will perceive the change to be more unfair than those not affected. More important from a policy perspective, the theory also predicts that fairness perceptions can be influenced by providing a reason for the change. Both predictions were tested in two experiments using experienced taxpayers as subjects. In both experiments, the legislative reason for a change was either provided to the subjects or not provided. The results of the study support the hypothesis that taxpayers who perceive that they were made worse off because of a tax law change perceive the change to be less fair than taxpayers who do not perceive that they were made worse off. In addition, the study provides evidence that providing affected taxpayers with this information mitigates their perception that the tax law change is unfair. The results of this study suggest that this may be a practical way to lessen taxpayers' potential negative reactions to tax increases.