In this paper we apply conjoint analysis to study the influence of changes in thetax rate and the tax base on the perceived tax burden. Our results show that themajority of individuals do not make rational tax decisions based on the actual taxburden, but rather use simple decision heuristics....

This paper gives a survey of the experimental literature on the perception (bias) ofindividuals with respect to their own tax burden and its effect on economicdecisions. Six strands of literature are discussed: (1) perception of marginal taxrates, (2) influence of tax complexity on tax...

We apply conjoint analysis to study the influence of tax labeling and tax earmarking onGerman taxpayers’ willingness to contribute. From a survey based sample we show thatlabeling and earmarking effects can substantially increase participants’ willingness tocontribute, which results in a...

We apply conjoint analysis to study the influence of tax labeling and tax earmarking onGerman taxpayers’ willingness to contribute. From a survey based sample we show thatlabeling and earmarking effects can substantially increase participants’ willingness tocontribute, which results in a...

This study empirically analyses the influence of tax concessions on decisions regarding retirementsavings in Austria. We analyse real decisions on retirement savings by using qualitativedata. This allows us to examine how different, perceived decision-making criteria haveled to actual investment...

Mit der österreichischen Steuerreform 2005 wurde die Möglichkeit der grenzüberschreitendenVerlustverrechnung im Rahmen der Gruppenbesteuerung eröffnet. Dievorliegende Arbeit untersucht den simultanen Einfluss von Gruppenbesteuerung undVerlustverrechnungsbeschränkungen auf das...