Fochmann, Martin; Kiesewetter, Dirk; Blaufus, Kay; … - 2010
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 …) tax morale and fairness and (6) money illusion, perceived inflation and fiscal drag. The literature discussed contains …
