König, Heinz; Laisney, François; Lechner, Michael; … - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 1993
In the face of complex budget constraints the assumption of rationally acting individuals having complete knowledge of the tax system is a theoretical borderline. The specific issues examined in this study are (i) to what extent do consumers (here married women) perceive their true marginal tax...