Haupttitel:
The name game for contributions
Titelzusatz:
influence of labeling and earmarking on the perceived tax burden
Autor*in:
Hundsdoerfer, Jochen; Sielaff, Christian; Blaufus, Kay; Kiesewetter, Dirk; Weimann, Joachim
Datum der Freigabe:
2010-05-10T16:45:11.792Z
Abstract:
In 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.
Freie Schlagwörter:
Tax Labeling
Tax Earmarking
Perceived Tax Burden
Behavioral Taxation
Non Rational Behavior
Conjoint Analysis
Education Allowance
Contribution System
Health Insurance
DDC-Klassifikation:
336 Öffentliche Finanzen
Fachbereich/Einrichtung:
Wirtschaftswissenschaft
Betriebswirtschaftslehre / Department Finance, Accounting and Taxation (FACTS)
Schriftenreihe:
Diskussionsbeiträge des Fachbereichs Wirtschaftswissenschaft der Freien Universität Berlin
Zählung Schriftenreihe:
2010,12 : FACTS