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Customs compliance and the power of imagination
Konrad, Kai A.; Lohse, Tim; Qari, Salmai - 2012
experiment in which underreporting has a higher expected payoff than truthful reporting we find: a large share, about 15 …
Persistent link: https://www.econbiz.de/10009489006
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Customs compliance and the power of imagination
Konrad, Kai A.; Lohse, Tim; Qari, Salmai - 2012
experiment in which underreporting has a higher expected payoff than truthful reporting we find: a large share, about 15 …
Persistent link: https://www.econbiz.de/10010280820
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Tax Perception : an empirical survey
Fochmann, Martin; Kiesewetter, Dirk; Blaufus, Kay; … - 2010
This paper gives a survey of the experimental literature on the perception (bias) of individuals with respect to their … own tax burden and its effect on economic decisions. Six strands of literature are discussed: (1) perception of marginal … tax rates, (2) influence of tax complexity on tax perception, (3) taxation and incentives to work, (4) tax salience, (5 …
Persistent link: https://www.econbiz.de/10003948604
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Tax Perception - An Empirical Survey
Fochmann, Martin; Kiesewetter, Dirk; Blaufus, Kay; … - 2010
This paper gives a survey of the experimental literature on the perception (bias) of individuals with respect to their … own tax burden and its effect on economic decisions. Six strands of literature are discussed: (1) perception of marginal … tax rates, (2) influence of tax complexity on tax perception, (3) taxation and incentives to work, (4) tax salience, (5 …
Persistent link: https://www.econbiz.de/10014189202
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Wealthy tax non-filers in a developing nation : the roles of taxpayer knowledge, perceived corruption and service orientation in Pakistan
Gangl, Katharina; Kirchler, Erich; Lorenz, Christian; … - 2015
Although tax non-filing and the resulting tax evasion are a challenge to public welfare, particularly in developing countries, scholarly knowledge on taxable citizens who do not register as taxpayers, also known as the ‘ghosts’, is minimal. To expand this knowledge base, this empirical paper...
Persistent link: https://www.econbiz.de/10011430526
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Fairness spillovers : the case of taxation
Cornelißen, Thomas; Himmler, Oliver; König, Tobias - 2010
It is standardly assumed that individuals adjust to perceived unfairness or norm violations in precisely the same area or relationship where the original offense has occurred. However, grievances over being exposed to injustice may have even broader consequences and also spill over to other...
Persistent link: https://www.econbiz.de/10008697792
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Fairness spillovers : the case of taxation
Cornelißen, Thomas; Himmler, Oliver; König, Tobias - 2012
It is standardly assumed that individuals react to perceived unfairness or norm violations in precisely the same area or relationship where the original offense has occurred. However, grievances over being exposed to injustice may have even broader consequences and also spill over to other...
Persistent link: https://www.econbiz.de/10009577127
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The name game for contributions : influence of labeling and earmarking on the perceived tax burden
Hundsdoerfer, Jochen; Sielaff, Christian; Blaufus, Kay; … - 2010
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...
Persistent link: https://www.econbiz.de/10003962952
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Fairness spillovers: The case of taxation
Cornelißen, Thomas; Himmler, Oliver; Koenig, Tobias - 2012
It is standardly assumed that individuals react to perceived unfairness or norm violations in precisely the same area or relationship where the original offense has occurred. However, grievances over being exposed to injustice may have even broader consequences and also spill over to other...
Persistent link: https://www.econbiz.de/10010323868
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Fairness spillovers: The case of taxation
Cornelissen, Thomas; Himmler, Oliver; König, Tobias - 2010
It is standardly assumed that individuals adjust to perceived unfairness or norm violations in precisely the same area or relationship where the original offense has occurred. However, grievances over being exposed to injustice may have even broader consequences and also spill over to other...
Persistent link: https://www.econbiz.de/10010275016