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Autoren: 
Fochmann, Martin
Kiesewetter, Dirk
Blaufus, Kay
Hundsdoerfer, Jochen
Weimann, Joachim
Datum: 
2010
Reihe/Nr.: 
arqus Discussion Paper 99
Zusammenfassung: 
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.
Schlagwörter: 
taxation
tax perception
literature survey
JEL: 
H24
H31
D03
Dokumentart: 
Working Paper
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