Decisions-makers in firms are expected to use perceived rather than actual tax rates and hence their decisions can be substantially biased by misperception. We quantify firms' misperception of their average tax rate (ATR) and marginal tax rate (MTR) and identify drivers of this tax rate...

German Abstract: Der Beitrag zeigt, dass Unternehmen sich in großem Umfang durch Zusatzkosten der Besteuerung belastet fühlen. Zusatzkosten der Besteuerung setzen sich aus dem wahrgenommenen steuerlichen Verwaltungsaufwand sowie der Differenz zwischen der von den Unternehmen geschätzten und...

Decisions-makers in firms are expected to use perceived rather than actual tax rates and hence their decisions can be substantially biased by misperception. We quantify firms' misperception of their average tax rate (ATR) and marginal tax rate (MTR) and identify drivers of this tax rate...

Decisions-makers in firms are expected to use perceived rather than actual tax rates and hence their decisions can be substantially biased by misperception. We quantify firms’ misperception of their average tax rate (ATR) and marginal tax rate (MTR) and identify drivers of this tax rate...