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http://hdl.handle.net/10419/40950
  
Title:It's all about tax rates: An empirical study of tax perception PDF Logo
Authors:Blaufus, Kay
Bob, Jonathan
Hundsdoerfer, Jochen
Kiesewetter, Dirk
Weimann, Joachim
Issue Date:2010
Series/Report no.:Arqus-Diskussionsbeiträge zur quantitativen Steuerlehre 106
Abstract:In this paper we apply conjoint analysis to study the influence of changes in the tax rate and the tax base on the perceived tax burden. Our results show that the majority of individuals do not make rational tax decisions based on the actual tax burden, but rather use simple decision heuristics. This leads to the importance of the tax rate being significantly overestimated and the importance of the tax base being significantly underestimated. Furthermore we determine framing effects and show that under specific assumptions, a rise in the actual tax burden can lead to a electoral success.
Subjects:behavioral public finance
decision heuristics
framing effects
perceived tax burden
tax-cut-cum-base-broadening
tax complexity
tax illusion
JEL:D03
G11
H20
H30
K34
M41
Document Type:Working Paper
Appears in Collections:arqus Diskussionsbeiträge zur Quantitativen Steuerlehre

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