Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/36685 
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dc.contributor.authorHundsdoerfer, Jochenen
dc.contributor.authorSielaff, Christianen
dc.contributor.authorBlaufus, Kayen
dc.contributor.authorKiesewetter, Dirken
dc.contributor.authorWeimann, Joachimen
dc.date.accessioned2010-05-11-
dc.date.accessioned2010-07-20T13:55:36Z-
dc.date.available2010-07-20T13:55:36Z-
dc.date.issued2010-
dc.identifier.isbn978-3-941240-24-7en
dc.identifier.urihttp://hdl.handle.net/10419/36685-
dc.description.abstractIn this paper we apply conjoint analysis as an empirical method to study the influence of tax labeling and tax earmarking on the perceived tax burden. As reference for the individual behavior we use the model of a rational utility maximizer described by the economic theory. We determine a significant influence of the labeling and the earmarking of taxes. We can show that the labeling and earmarking effect can decrease the perceived tax burden for the test persons which results in a deviation from a (rational) consumption maximizing behavior. These results give important implications for tax policy regarding further reforms of the tax and contribution system.en
dc.language.isoengen
dc.publisher|aFreie Universität Berlin, Fachbereich Wirtschaftswissenschaft |cBerlinen
dc.relation.ispartofseries|aDiskussionsbeiträge |x2010/12en
dc.subject.jelD03en
dc.subject.jelH20en
dc.subject.jelH51en
dc.subject.jelH52en
dc.subject.jelK34en
dc.subject.ddc330en
dc.subject.keywordTax Labelingen
dc.subject.keywordTax Earmarkingen
dc.subject.keywordPerceived Tax Burdenen
dc.subject.keywordBehavioral Taxationen
dc.subject.keywordNon Rational Behavioren
dc.subject.keywordConjoint Analysisen
dc.subject.keywordEducation Allowanceen
dc.subject.keywordContribution Systemen
dc.subject.keywordHealth Insuranceen
dc.subject.stwSteuerpolitiken
dc.subject.stwZweckgebundene Steueren
dc.subject.stwSteuermoralen
dc.subject.stwSteuerbelastungen
dc.subject.stwWahrnehmungen
dc.subject.stwBeschränkte Rationalitäten
dc.subject.stwTheorieen
dc.subject.stwTesten
dc.subject.stwDeutschlanden
dc.titleThe name game for contributions: Influence of labeling and earmarking on the perceived tax burden-
dc.typeWorking Paperen
dc.identifier.ppn625896874en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:zbw:fubsbe:201012en

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