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Mental accounting in tax evasion decisions: An experiment on underreporting and overdeducting
Fochmann, Martin; Wolf, Nadja - 2015
Although there is already a variety of papers analyzing tax evasion decisions, only little focus is put on tax evasion of gains and losses. As taxpayers can evade taxes by either underreporting their income or by overdeducting expenses, we study whether there is a significant difference if...
Persistent link: https://www.econbiz.de/10010512968
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Loss evasion and tax aversion
Engström, Per; Nordblom, Katarina; Ohlsson, Henry; … - 2011
The objective of this paper is to study if taxpayers behave in a loss averse manner when filing their tax returns. This is important for tax design but also for understanding human behavior in general. The predictions of prospect theory can be contrasted to those of expected utility theory. We...
Persistent link: https://www.econbiz.de/10010321471
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Multiple misbehaving: Loss averse and inattentive to monetary incentives
Engström, Per; Nordblom, Katarina; Stefánsson, Arnaldur - 2018
We study what determines taxpayers' deduction behavior when filing tax returns. Preliminary deficits might be viewed as losses assuming zero preliminary balance as reference point. Swedish taxpayers may escape these losses by claiming deductions after receiving information about the preliminary...
Persistent link: https://www.econbiz.de/10012013515
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Az eva tapasztalatai vállalkozói interjúk alapján
Semjén, András; Tóth, István János; Fazekas, Mihály - 2008
By introducing simplified enterprise tax or eva in 2003, the government had a double aim: it wanted to relieve administrative and tax burdens on micro and small enterprises, while at the same time it wanted to improve their tax compliance, thus increasing tax revenues received from such...
Persistent link: https://www.econbiz.de/10010494370
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The effects of rewards on tax compliance decisions
Fochmann, Martin; Kroll, Eike B. - 2014
mechanisms. In our experiment, subjects have to make two decisions. In the first stage, subjects decide on the contribution to a …
Persistent link: https://www.econbiz.de/10010352879
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Beeinflussung der Wirkung von Ernährungsinformation durch Framing: Analyse am Beispiel von Folsäure
Lensch, Kathrin; Hartmann, Monika; Simons, Johannes - In: German Journal of Agricultural Economics (GJAE) 60 (2011) 3, pp. 139-153
important factors influencing perception of information. In this paper framing effects are analysed by means of an experiment …
Persistent link: https://www.econbiz.de/10015079158
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Behavioral responses to subsidies in risky investment decisions and the effectiveness of tax credits and grants
Ackermann, Hagen; Fochmann, Martin; Temme, Rebecca - 2018
We provide evidence that subsidy types that are identical in monetary terms differ in their behavioral responses and consequently in their effectiveness. In particular, we observe that investments into a subsidized asset are higher under tax credit than under grant. Both subsidy types are...
Persistent link: https://www.econbiz.de/10011871512
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Tax loss offset restrictions and biased perception of risky investments
Mehrmann, Annika; Sureth-Sloane, Caren - 2017
We investigate how tax loss offset restrictions affect an investor's evaluation of risky investments under bounded rationality. We analytically identify behavioral tax effects for different levels of loss offset restrictions, tax rate and prospect theoretical biases (loss aversion, probability...
Persistent link: https://www.econbiz.de/10011745415
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When happy people make society unhappy: How incidental emotions affect compliance behavior
Fochmann, Martin; Hechtner, Frank; Kirchler, Erich; … - 2019
Emotions have a strong impact on our everyday life, including our mental health, sleep pattern, overall well-being, and judgment and decision making. Our paper is the first study to show that incidental emotions, i.e., emotions not related to the actual choice problem, influence the compliance...
Persistent link: https://www.econbiz.de/10012027487
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The Propagation of Unethical Behaviours: Cheating Responses to Tax Evasion
Martinangeli, Andrea F.M.; Windsteiger, Lisa - 2022
We explore cheating in a die roll task in response to information about tax evasion in a large-scale experiment on a …, cheating) to uncover their real-world bearing in the context of tax compliance. Cheating is conditioned on information about … cheating responses are driven by information about tax evasion on behalf of top income earners, while perceived tax compliance …
Persistent link: https://www.econbiz.de/10014290054