Blaufus, Kay; Chirvi, Malte; Huber, Hans-Peter; … - 2020
agents have an accurate perception regarding their tax burden. However, there is a growing body of literature analyzing … whether taxes are indeed perceived correctly. We review 127 studies on the measurement of tax misperception and its behavioral … implications. The review reveals that many taxpayers have substantial tax misperceptions that lead to biased decision making. We …