This paper reports on an experimental investigation into the perception of fairness in taxation. 219 subjects rated their own tax burdens, stated their preferred type of tax scale, and proposed fair tax burdens for a number of reference households. While the former two tasks involved qualitative...

This paper studies the perception of fairness of the income-tax splitting benefit of married couples under the German income-tax régime using interview data from 219 North German employees. The great majority of subjects disapprove of the present boon of tax splitting, which is considered as...