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...

Gemeindeeinkommensteuer, Kernstadt-Umland-Wirkung, Mikrosimulation, Steuerstatistik, Zinsabzugsbeschränkungen, Rechtsformneutralität, Rechtsformentscheidungen, Haftungsbeschränkung, Steuerplanung, Steueraggressivität , Steuerprüfung, Corporate Governance. - Local income taxes, regional tax...

Gemeindeeinkommensteuer, Kernstadt-Umland-Wirkung, Mikrosimulation, Steuerstatistik, Zinsabzugsbeschränkungen, Rechtsformneutralität, Rechtsformentscheidungen, Haftungsbeschränkung, Steuerplanung, Steueraggressivität , Steuerprüfung, Corporate Governance. - Local income taxes, regional tax...

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...

Although theoretical research on optimal capital taxation suggest to incorporate public opinions, the empirical literature on preferences regarding capital taxation almost exclusively focusses on the emotionally loaded estate tax. This paper presents a more comprehensive investigation of...

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...