Die Akzeptanz der Steuerpolitik hängt davon ab, ob die Steuerzahler das Steuersystem als gerecht empfinden. Dabei werden objektiv identische Fakten ganz unterschiedlich wahrgenommen, je nachdem wie sie dargestellt werden. Welche Faktoren spielen bei der Wahrnehmung eine Rolle?

The subject of this work is framing effects in the perception of taxation. Its purpose is to demonstrate that the framing of the tax system, i.e. describing the tax system either in terms of gains or losses, can significantly alter peoples preferences for taxation. In order to investigate such...

We consider a society composed of two regions. Each of them pro-vides a public good whose benefits reach beyond local boundaries.In case of decentralization, taxes collected by members of a regionare spent only on that region's public good. In case of centralization, tax receipts from the two...

We study experimentally how taxpayers choose between two tax regimes to fund a public good. The first-best tax regime imposes a general, distortion-free income tax. However, this tax cannot be enforced. The second-best alternative supplements the income tax by a specific commodity tax. This tax...