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dc.contributor.authorHundsdoerfer, Jochenen_US
dc.contributor.authorSielaff, Christianen_US
dc.contributor.authorBlaufus, Kayen_US
dc.contributor.authorKiesewetter, Dirken_US
dc.contributor.authorWeimann, Joachimen_US
dc.date.accessioned2010-05-11en_US
dc.date.accessioned2010-07-20T13:55:36Z-
dc.date.available2010-07-20T13:55:36Z-
dc.date.issued2010en_US
dc.identifier.isbn978-3-941240-24-7en_US
dc.identifier.urihttp://hdl.handle.net/10419/36685-
dc.description.abstractIn 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.en_US
dc.language.isoengen_US
dc.publisherFreie Univ., Fachbereich Wirtschaftswiss. Berlinen_US
dc.relation.ispartofseriesSchool of Business & Economics Discussion Paper 2010/12en_US
dc.subject.jelD03en_US
dc.subject.jelH20en_US
dc.subject.jelH51en_US
dc.subject.jelH52en_US
dc.subject.jelK34en_US
dc.subject.ddc330en_US
dc.subject.keywordTax Labelingen_US
dc.subject.keywordTax Earmarkingen_US
dc.subject.keywordPerceived Tax Burdenen_US
dc.subject.keywordBehavioral Taxationen_US
dc.subject.keywordNon Rational Behavioren_US
dc.subject.keywordConjoint Analysisen_US
dc.subject.keywordEducation Allowanceen_US
dc.subject.keywordContribution Systemen_US
dc.subject.keywordHealth Insuranceen_US
dc.subject.stwSteuerpolitiken_US
dc.subject.stwZweckgebundene Steueren_US
dc.subject.stwSteuermoralen_US
dc.subject.stwSteuerbelastungen_US
dc.subject.stwWahrnehmungen_US
dc.subject.stwBeschränkte Rationalitäten_US
dc.subject.stwTheorieen_US
dc.subject.stwTesten_US
dc.subject.stwDeutschlanden_US
dc.titleThe name game for contributions: Influence of labeling and earmarking on the perceived tax burdenen_US
dc.typeWorking Paperen_US
dc.identifier.ppn625896874en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
dc.identifier.repecRePEc:zbw:fubsbe:201012-
Appears in Collections:Diskussionsbeiträge, FB Wirtschaftswissenschaft, FU Berlin

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