Blaufus, Kay; Bob, Jonathan; Hundsdoerfer, Jochen; … - arqus - Arbeitskreis Quantitative Steuerlehre - 2010
perceived tax burden. Our results show that the majority of individuals do not make rational tax decisions based on the actual … tax burden, but rather use simple decision heuristics. This leads to the importance of the tax rate being significantly … show that under specific assumptions, a rise in the actual tax burden can lead to a electoral success. …