expenditure to the taxpayers and whether involving them in the process of allocating tax revenues over public goods influence the … level of the adequate tax rate - the fraction of income that individuals consider adequate to pay as taxes. We find that … providing information on public expenditure does not influence the level of the adequate tax rate. On the contrary, the level of …

There exists a wide variety of tax treatments of pensions across the world. And the reasons for such a range of regimes …

Our paper assesses the accuracy of individuals' tax perceptions. Based on personal interviews, we aim to find out how … tax complexity affects the capability of respondents to calculate income tax liability. Tax complexity is measured by … interacting multiple tax rates, applied to one or more tax bases. Empirical results question the traditional view of taxpayers …