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PHDVXUHZDVVKRUWOLYHGDQGGLPLQLVKHGLQDVKRUWSHULRGZKLOHWKDWRIWKHQRQGHWHUUHQFHPHDVXUHVLUUHVSHFWLYHRIUHFLSURFLW\DQGSDWULRWLVPODVWHGORQJHU2XUVWXG\KLJKOLJKWVWKHLPSRUWDQFHRIGHOLYHULQJPHVVDJHVSDUWLFXODUO\UHODWHGWRQRQGHWHUUHQFHIURPUHYHQXHDXWKRULWLHVWRHQKDQFHWD[FRPSOLDQFHRQWD[SD\HUV¶EHKDYLRU Chapter 3 investigates the effect of information about the quality of public governance on people’s tax
attitudes. Taxpayers tend to have an aversion to taxes because they often feel that they lack information about how
their taxes are being spent. By conducting a vignette survey experiment with the Indonesian taxpayers, wedemonstrate that citizens are more likely to perceive their tax obligations favorably if they are exposed to informationthat the government is acting in a trustworthy manner. This result suggests that a government’s commitment toestablishing good governance in tax revenue management can increase public confidence, which can be an important
determinant of people’s tax attitudes. Our study provides new empirical evidence on the impact of psychologicalties between citizens and the government on citizens’ willingness to pay taxes.
Chapter 4 examines the effect of wealth and source of wealth on individuals’ preference toward income tax
rate. An income tax is one of the important mechanisms for the government's redistribution strategy, particularly indeveloping economies where it is generally difficult to impose a wealth tax, a tax based on the market value ofassets. Understanding individuals' preference for income tax rate is critical to examine how an individual responds
to redistributive policies, which benefits the government in establishing an efficient and effective redistribution
scheme. We provide the ﬁrst investigation on the roles of wealth and its sources, such as inheritance andentrepreneurial profits, in influencing individuals' preference for income tax rate in a developing country. By
performing a vignette experiment with a unique dataset of Indonesian taxpayers, we evaluate how information about
different wealth sizes and sources affects individuals' preferences for income tax rate. Our findings indicate that
taxpayers generally perceive that individual with high wealth should be subject to higher income tax rate, and more
importantly, income tax rate should be higher when wealth is inherited than when wealth is accumulated throughusual savings or entrepreneurial profits. This result implies that the distinction between income without exerting
efforts, such as inheritance, and income earned with pain or a utility cost, such as employment and entrepreneurshipis critical in shaping people's perception of income tax rate and nation's redistribution policy.

備考

論文の要旨はＡ４判用紙を使用し，4,000字以内とする。ただし，英文の場合は1,500語以内とする。
Remark: The summary of the dissertation should be written on A4-size pages and should not exceed 4,000 Japanesecharacters. When written in English, it should not exceed 1,500 words.