재분배 세금 실험의 성별 격차:경제적 유인과 내재적 선호
Gender Difference in Redistributive Tax Experiment: Economic Incentive and Intrinsic Preference
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초록
선행연구에 따르면, 여성은 남성에 비해 재분배를 더욱 선호한다. 본 연구에서는 온라인 실험을 구성하여, 여성과 실증적인 상관관계가 있고 재분배 선호와 연관 가능성이 있는 내재 성향과 사회적 선호들을 통제한 이후에도 재분배 선호에 있어 남녀 차이가 존재하는지를 알아보고자 한다. 실험 참가자들은 업무 성과가 높을수록, 그리고 위험 회피도가 높을수록 선호하는 세율이 낮았고, 불평등 회피 성향은 통계적으로 유의하지는 않으나 선호하는 세율을 높이는 일관적인 효과를 보였다. 이러한 성향들은 여성과 상관관계를 보였으며, 이들을 통제한 경우에도 여성은 유의미하게 남성에 비해 높은 세율을 선호하는 것으로 나타났다. 즉, 여성이 남성보다 더 재분배를 선호하는 경향에는 내재 성향 혹은 사회적 선호로도 설명할 수 없는 부분이 여전히 존재한다.
Abstract
This paper investigates gender differences in the redistributive tax preference through an online experiment where intrinsic preferences are collected with economic incentives. Literature suggests that gender differences exist in political orientations, economic preferences, and social preferences, all of which could partly explain the preference for redistribution. Our results show that productivities and risk preferences reduce the preferred tax rate, while inequality aversions increase it. Women tend to set higher tax rate than men do, and even if we control for other intrinsic preferences which are correlated with being women in many cases, this gender difference still remains significantly.
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