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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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How Much Do Others Pay?: The Effect of Social Comparison on Perceived Tax Fairness

Korean Journal of Social and Personality Psychology / Korean Journal of Social and Personality Psychology, (P)1229-0653;
2013, v.27 no.3, pp.193-207
https://doi.org/10.21193/kjspp.2013.27.3.011



& (2013). How Much Do Others Pay?: The Effect of Social Comparison on Perceived Tax Fairness. Korean Journal of Social and Personality Psychology, 27(3), 193-207, https://doi.org/10.21193/kjspp.2013.27.3.011

Abstract

This research aimed to exam the effect of quantity and types (such as, social comparison and amount/rate information) of tax-related information on perception of tax fairness and tax adequacy. 315 adults participated an internet survey developed with 2 (social comparison: only own paystub vs. others’ paystubs ) X 3 (metrics of tax; absolute amount vs. rate vs. both) mixed design. Participants were first presented with a hypothetical paystub within their own income range and then later five hypothetical paystubs that were designed to describe all range of incomes according to the Standard of Aggregate Income Assessment. The paystubs provide the taxes either in absolute amount, rate, or both. Participants reported twice perceived adequacy and fairness of the present tax both right after the first paystub of their own income range and after the extra five paystubs. The results revealed a significant effect of social comparison information. That is, the extra five paystubs of all income range, in addition to a paystub of their own income range, made the tax system perceived fairer. Furthermore, there were an interaction effects between social comparison information and metrics of tax. That is, the impacts of social comparison information were stronger when the paystubs provided both tax absolute amounts and rates. The results were discussed in terms of optimal quantity and quality of tex-related information for rational judgment and social attitudes toward tex system.

keywords
tax fairness, tax adequacy, social comparison, metrics of tax, quantity of information, type of information, 조세 공정성, 세금 적정도, 사회비교, 세금 제시 단위, 정보의 양, 정보의 형태

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