Abstract: Using the traditional economics and behavioral economic theories to analyze the influencing factors of residents’ “sense of tax”, this paper reveals that, conditioned by the individual difference factors, tax burden will impact residents’ “sense of tax” in both two paths: tax and public expenditures.Then, based on a survey data on “tax burden and public expenditures” (343 city households in Jinan and Zibo), this paper finds that compared with factors of public goods (services), factors of tax have more significant effects on residents’ “sense of tax”, especially the variable of tax equity. On the basis of the analysis, policy recommendations are made due to China’s reality.
Keywords: Tax Burden, “Sense of Tax”, Order Logit Model
source:Finance & Trade Economics ,No9,2013