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 …
