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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...
Persistent link: https://www.econbiz.de/10003962952
This article describes ZEW-EviSTA®, the microsimulation model developed and used at ZEW - Centre for European Economic Research in Mannheim. The model simulates the German tax and transfer system using household micro level data. By estimating fiscal effects, labor market outcomes as well as...
Persistent link: https://www.econbiz.de/10013281463
-Freizeit-Entscheidung von Individuen. Dazu wird ein wirtschaftswissenschaftliches Experiment mit 96 studentischen Teilnehmern durchgeführt. Es … Interesse. -- Steuerkomplexität ; Arbeits-Freizeit-Entscheidung ; Experimentelle Steuerforschung ; Real-Effort-Experiment …
Persistent link: https://www.econbiz.de/10009242309
using a survey experiment for a large representative sample of the German population. Providing randomized information that …
Persistent link: https://www.econbiz.de/10012510337
Using new survey and experimental data for a representative sample of the German population, we study preferences for tax simplification. The general wisdom seems to suggest that most tax systems are overly complex and that tax simplification is generally desirable. Consistent with this general...
Persistent link: https://www.econbiz.de/10012137284
ages. This paper presents a representative survey experiment on education spending in Germany, which exhibits low relative …
Persistent link: https://www.econbiz.de/10011975908
This study analyses the situation of the Brazilian population vis-à-vis the Social Security System (SSS) using data from PNAD. We chose the 1982, 1992 and 2002 PNAD data to give a series of pictures of the Brazilian population at equal intervals but under different legal instances with respect...
Persistent link: https://www.econbiz.de/10012023819
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