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 … treatments employing a direct and an indirect progressive tax scale, we show that a higher tax salience and tax experience level …