@techreport{Fochmann2010Perception,
abstract = {This paper gives a survey of the experimental literature on the perception (bias) of individuals with respect to their own tax burden and its effect on economic decisions. Six strands of literature are discussed: (1) perception of marginal tax rates, (2) influence of tax complexity on tax perception, (3) taxation and incentives to work, (4) tax salience, (5) tax morale and fairness and (6) money illusion, perceived inflation and fiscal drag. The literature discussed contains more evidence for than against a perception bias.},
address = {[S.l.]},
author = {Martin Fochmann and Dirk Kiesewetter and Kay Blaufus and Jochen Hundsdoerfer and Joachim Weimann},
copyright = {http://www.econstor.eu/dspace/Nutzungsbedingungen},
keywords = {H24; H31; D03; 330; taxation; tax perception; literature survey; Steuer; Steuerbelastung; Wahrnehmung; Steuermoral; Test},
language = {eng},
number = {99},
publisher = {Arbeitskreis Quantitative Steuerlehre (arqus)},
title = {Tax Perception: An empirical survey},
type = {Arqus-Diskussionsbeitr\"{a}ge zur quantitativen Steuerlehre},
url = {http://hdl.handle.net/10419/39063},
year = {2010}
}
