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Title:The influence of tax labeling and tax earmarking on the willingness to contribute: A conjoint analysis PDF Logo
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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