The Impact of Social Identity on People's Preference for Tax Policy:Example of Raising the Threshold of Personal Income Tax
This paper uses web crawler to obtain the answer text and the number of likes of the online question"What do you think of National People's Congress representative XXX's suggestion of raising the personal income tax threshold to 10,000 yuan?"In addition,TF-IDF weight method was used to extract text feature words,LDA probability topic model was used to mine text topics,and ordinal Logit model and weighted ordinal Logit model were used to analyze relevant data.It is found that the attitude of the partici-pants is mostly"relatively agree"and"agree".An important reason why a large number of people could benefit little or nothing from this measure is the clue of raising the threshold of personal income tax activates the participants'social identity,mainly that of working-class,which leads to pro-group behaviors of working-class and taxpayers.Such behaviors make them put the overall interests of the group above their own interests when making decisions,thus deviating from the maximization of personal benefits.Therefore,in the process of tax policy making,attention should be paid to the impacts of social identity,and measures should be taken to guide the social identity of the public.
personal income taxsocial identitypro-group behaviortax policy
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