Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/49535
Authors: 
Hundsdoerfer, Jochen
Sielaff, Christian
Blaufus, Kay
Kiesewetter, Dirk
Weimann, Joachim
Year of Publication: 
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

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