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dc.contributor.authorFochmann, Martinen
dc.contributor.authorKiesewetter, Dirken
dc.contributor.authorBlaufus, Kayen
dc.contributor.authorHundsdoerfer, Jochenen
dc.contributor.authorWeimann, Joachimen
dc.date.accessioned2010-03-31-
dc.date.accessioned2010-08-19T12:33:42Z-
dc.date.available2010-08-19T12:33:42Z-
dc.date.issued2010-
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
dc.language.isoengen
dc.publisher|aArbeitskreis Quantitative Steuerlehre (arqus) |cBerlin en
dc.relation.ispartofseries|aarqus Discussion Paper |x99en
dc.subject.jelH24en
dc.subject.jelH31en
dc.subject.jelD03en
dc.subject.ddc330en
dc.subject.keywordtaxationen
dc.subject.keywordtax perceptionen
dc.subject.keywordliterature surveyen
dc.subject.stwSteueren
dc.subject.stwSteuerbelastungen
dc.subject.stwWahrnehmungen
dc.subject.stwSteuermoralen
dc.subject.stwTesten
dc.titleTax Perception: An empirical survey-
dc.type|aWorking Paperen
dc.identifier.ppn622872540en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:zbw:arqudp:99en

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