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Korean Journal of Social and Personality Psychology

ISSN : 1229-0653

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Vol.27 No.3

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Is a Satisfactory Tax System Possible?: Bounded Rationality and Selfishness in Tax Decision

Korean Journal of Social and Personality Psychology / Korean Journal of Social and Personality Psychology, (P)1229-0653;
2013, v.27 no.3, pp.175-191
https://doi.org/10.21193/kjspp.2013.27.3.010



& (2013). Is a Satisfactory Tax System Possible?: Bounded Rationality and Selfishness in Tax Decision. Korean Journal of Social and Personality Psychology, 27(3), 175-191, https://doi.org/10.21193/kjspp.2013.27.3.010

Abstract

The present research aimed to examine tax payers’ rationality and selfishness in their judgment of tax system. We developed a standard scenario describing the average Korean tax payer and then 15 versions of scenarios varying on tax-irrelevant factors such as nationality, education, occupation, housing type, income source, political attitudes, and criminal records including income which is crucial for tax imposing. 1,361 Korean adults read one of these scenarios and reported estimates of proper amount of income tax in rate. The analyses revealed a significant difference in imposed tax rate between types of housing type. That is, the participants imposed higher tax rate toward house owners than tenants. And, income level and occupation interacted in impacts on imposed tax rate. Imposed tax rates were increased toward professionals as the income increased, but the trend was not the case for office workers and self-employers. Most interestingly, people imposed lower tax rate when they perceived the income levels of scenarios similar to theirs own income. These results indicated that taxpayers often make an irrational and selfish judgment on the fair tax system. We discussed social psychological contribution to enhance social consensus and subjectively fairness in tax system.

keywords
tax perception, adequate tax rate, irrationality, self-serving tendency, in-group bias, 세금 지각, 적정 세율, 비합리성, 이기성, 내집단 편향

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