Blaufus, Kay; Möhlmann, Axel - arqus - Arbeitskreis Quantitative Steuerlehre - 2012
explanation is a tax aversion bias, the phenomenon that people perceive an additional burden associated with tax payments. We … equivalent tax exemption of earnings. We find that the persistence of the tax aversion bias critically depends on the quality of … feedback. This suggests that tax aversion predominantly occurs in one-time, unfamiliar financial decisions and to a lesser …