Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/36685
Authors: 
Hundsdoerfer, Jochen
Sielaff, Christian
Blaufus, Kay
Kiesewetter, Dirk
Weimann, Joachim
Year of Publication: 
2010
Series/Report no.: 
School of Business & Economics Discussion Paper 2010/12
Abstract: 
In this paper we apply conjoint analysis as an empirical method to study the influence of tax labeling and tax earmarking on the perceived tax burden. As reference for the individual behavior we use the model of a rational utility maximizer described by the economic theory. We determine a significant influence of the labeling and the earmarking of taxes. We can show that the labeling and earmarking effect can decrease the perceived tax burden for the test persons which results in a deviation from a (rational) consumption maximizing behavior. These results give important implications for tax policy regarding further reforms of the tax and contribution system.
Subjects: 
Tax Labeling
Tax Earmarking
Perceived Tax Burden
Behavioral Taxation
Non Rational Behavior
Conjoint Analysis
Education Allowance
Contribution System
Health Insurance
JEL: 
D03
H20
H51
H52
K34
ISBN: 
978-3-941240-24-7
Document Type: 
Working Paper

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