Entgegen den Annahmen der ökonomischen Standardtheorie zur Besteuerung stellen einige empirische Arbeiten fest, dass Individuen einer Steueraversion unterliegen. Unter dieser Form der Aversion wird in der Literatur die Bereitschaft verstanden, höhere Ausgaben zur Vermeidung von Steuern...

Dieser Beitrag entwickelt ein Verfahren, das die Komplexität der Endvermögensberechnungvon Aktienanlagen unter Berücksichtigung der Besteuerung und regelmäßiger Portfolioumschichtungerheblich reduziert. Bisher ist eine vergleichbar präzise Berechnung wegenrekursiver Abhängigkeiten sehr...

We analyze the effect of income taxation with limited loss deduction on investment decisions.An experiment with five treatments was conducted, one without taxation as a reference andfour with taxation and limited loss compensation. The participants’ task was to repeatedlychoose one out of two...

Decisions-makers in firms are expected to use perceived rather than actual tax rates and hence their decisions can be substantially biased by misperception. We quantify firms' misperception of their average tax rate (ATR) and marginal tax rate (MTR) and identify drivers of this tax rate...

Citizen tax compliance significantly dictates governmental fiscal capacities. Recognizing this, understanding the determinants of tax compliance remains paramount. While existing literature frequently isolates and tests individual determinants such as audit likelihood, penalty structures, tax...

We experimentally analyze three anti-tax-evasion mechanisms: (1) prefilling of deductions in tax returns, (2) restricting tax evasion opportunities by either disallowing or (3) limiting the deductibility of expenditures. We find that prefilling compared to blank forms reduces tax evasion....

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 conduct a framed field experiment with 245 employed persons (no students) as subjectsand a real tax, which is levied on the subjects’ income from working in our real effort task. Inour first three treatments, the net wage is constant but gross wages are subject to differentconstant marginal...

We study how taxes and subsidies affect portfolio choices in a laboratory experiment. We find highly significant differences after intervention, even though the net income is identical in all our treatments and thus the decision pattern of investors should be constant. In particular, we observe...