Tax Perception – an empirical survey

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 perception, (3) taxation andincentives to work, (4) tax salience, (5) tax morale and fairness and (6) moneyillusion, perceived inflation and fiscal drag.[...]

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Year of publication:	2010-03-01
Authors:	Fochmann, Martin ; Kiesewetter, Dirk ; Blaufus, Kay ; Hundsdoerfer, Jochen ; Weimann, Joachim
Institutions:	Arbeitskreis Quantitative Steuerlehre
Subject:	Steuer \| Agency-Theorie \| Fairness \| Komplexität \| Wahrnehmung

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Extent:	343040 bytes 44 p. application/pdf
Series:	Publikationen arqus Diskussionsbeitrag ; Nr. 99 (2010)
Type of publication:	Book / Working Paper
Language:	English
ISSN:	1861-8944
Classification:	D03 - Behavioral Economics; Underlying Principles ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; H31 - Household ; Personnel psychology ; Corporate taxation and accounting. General ; Individual Working Papers, Preprints ; No country specification
Source:	USB Cologne (business full texts)

Persistent link: https://www.econbiz.de/10009129473