|
EconStor >
arqus - Arbeitskreis Quantitative Steuerlehre >
arqus Diskussionsbeiträge zur Quantitativen Steuerlehre >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/39063
|
| | |
| Title: | | Tax Perception: An empirical survey  |
| Authors: | | Fochmann, Martin Kiesewetter, Dirk Blaufus, Kay Hundsdoerfer, Jochen Weimann, Joachim |
| Issue Date: | | 2010 |
| Series/Report no.: | | Arqus-Diskussionsbeiträge zur quantitativen Steuerlehre 99 |
| 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. |
| Subjects: | | taxation tax perception literature survey |
| JEL: | | H24 H31 D03 |
| Document Type: | | Working Paper |
| Appears in Collections: | | arqus Diskussionsbeiträge zur Quantitativen Steuerlehre
|
| |
| | |
Download bibliographical data as:
BibTeX
|
| |
Share on:http://hdl.handle.net/10419/39063
|
Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.
|