Fochmann, Martin; Weimann, Joachim - In: FinanzArchiv: Public Finance Analysis 69 (2013) 4, pp. 511-542
We present a simple model with tax biases that shows that tax perception depends on (1) the tax rate, (2) tax salience, and (3) tax experience. To test our model predictions, we first draw on the results of Fochmann et al. (2013) and show that tax misperceptions are lower with a higher tax rate....