Blaufus, Kay; Bob, Jonathan; Hundsdoerfer, Jochen; … - Arbeitskreis Quantitative Steuerlehre - 2009
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 leads to the importance ofthe tax rate being significantly …