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dc.contributor.authorFochmann, Martinen_US
dc.contributor.authorKiesewetter, Dirken_US
dc.contributor.authorBlaufus, Kayen_US
dc.contributor.authorHundsdoerfer, Jochenen_US
dc.contributor.authorWeimann, Joachimen_US
dc.date.accessioned2010-03-31en_US
dc.date.accessioned2010-08-19T12:33:42Z-
dc.date.available2010-08-19T12:33:42Z-
dc.date.issued2010en_US
dc.identifier.urihttp://hdl.handle.net/10419/39063-
dc.description.abstractThis 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.en_US
dc.language.isoengen_US
dc.publisherArbeitskreis Quantitative Steuerlehre (arqus) Berlinen_US
dc.relation.ispartofseriesArqus-Diskussionsbeiträge zur quantitativen Steuerlehre 99en_US
dc.subject.jelH24en_US
dc.subject.jelH31en_US
dc.subject.jelD03en_US
dc.subject.ddc330en_US
dc.subject.keywordtaxationen_US
dc.subject.keywordtax perceptionen_US
dc.subject.keywordliterature surveyen_US
dc.subject.stwSteueren_US
dc.subject.stwSteuerbelastungen_US
dc.subject.stwWahrnehmungen_US
dc.subject.stwSteuermoralen_US
dc.subject.stwTesten_US
dc.titleTax Perception: An empirical surveyen_US
dc.typeWorking Paperen_US
dc.identifier.ppn622872540en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
dc.identifier.repecRePEc:zbw:arqudp:99-
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