Fochmann, Martin; Kiesewetter, Dirk; Blaufus, Kay; … - Arbeitskreis Quantitative Steuerlehre - 2010
This paper gives a survey of the experimental literature on the perception (bias) ofindividuals with respect to their … own tax burden and its effect on economicdecisions. Six strands of literature are discussed: (1) perception of marginal … taxrates, (2) influence of tax complexity on tax perception, (3) taxation andincentives to work, (4) tax salience, (5) tax …