Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/39063
Authors: 
Fochmann, Martin
Kiesewetter, Dirk
Blaufus, Kay
Hundsdoerfer, Jochen
Weimann, Joachim
Year of Publication: 
2010
Series/Report no.: 
Arqus-Diskussionsbeiträge zur quantitativen Steuerlehre 99
Abstract: 
This 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.
Subjects: 
taxation
tax perception
literature survey
JEL: 
H24
H31
D03
Document Type: 
Working Paper

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