主题：Time Delay and Support for Taxation（时间推迟与支持税收）
主讲人：澳大利亚莫纳什大学 肖尔特教授
主持人：西南财经大学财税学院院长 刘蓉教授
时间：2015年12月8日（星期二）下午14:00
地点：格致楼811财税学院会议室
主办单位：财税学院、科研处
内容摘要：
People often experience the benefits of taxation with time. We design experiments to test the hypothesis that delaying the benefits of taxation can lead to low support for taxes. In a dynamic market experiment with negative externalities, we consistently find that people are less willing to accept Pigouvian taxes, aimed at reducing negative externalities and restoring market efficiency, when the negative externalities are delayed. While people learn to adopt taxation when the negative externality occurs immediately, the resistance to taxation remains robust over time when the externality is delayed. Our data suggest that people are less likely to support taxation when they found it difficult to understand the working of the new institution. We discuss the policy implications of our findings for promoting support for taxation.
