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http://hdl.handle.net/10419/49535
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| Title: | | The influence of tax labeling and tax earmarking on the willingness to contribute: A conjoint analysis  |
| Authors: | | Hundsdoerfer, Jochen Sielaff, Christian Blaufus, Kay Kiesewetter, Dirk Weimann, Joachim |
| Issue Date: | | 2011 |
| Series/Report no.: | | Arqus-Diskussionsbeiträge zur quantitativen Steuerlehre 121 |
| Abstract: | | We apply conjoint analysis to study the influence of tax labeling and tax earmarking on German taxpayers' willingness to contribute. From a survey based sample we show that labeling and earmarking effects can substantially increase participants' willingness to contribute, which results in a considerable deviation from a pure consumption maximizing behavior. Furthermore, we give an explanation for this effect regarding socio-demographic attributes of German taxpayers. These results explain the variety in tax labels and provide implications for tax policy regarding further reforms of the tax and contribution system: Labeling and earmarking of contributions are important instruments in selling policies and increasing tax revenue. |
| Subjects: | | Behavioral Taxation Tax Labeling Tax Earmarking Willingness to Contribute Conjoint Analysis Perceived Tax Burden |
| JEL: | | D03 H20 H51 H52 K34 |
| Document Type: | | Working Paper |
| Appears in Collections: | | arqus Diskussionsbeiträge zur Quantitativen Steuerlehre
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