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Tax misperception and its effects on decision making : a literature review
Blaufus, Kay; Chirvi, Malte; Huber, Hans-Peter; … - 2020
whether taxes are indeed perceived correctly. We review 127 studies on the measurement of tax misperception and its behavioral … traits, characteristics of the tax information and the decision environment determine the extent of tax misperception. We … discuss opportunities for future research and methodological limitations. While there is much evidence on tax misperception at …
Persistent link: https://www.econbiz.de/10012302155
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Tax misperception and its effects on decision making: A literature review
Blaufus, Kay; Chirvi, Malte; Huber, Hans-Peter; … - 2020
taxes are indeed perceived correctly. We review 124 studies on the measurement of tax misperception and its behavioral … traits, characteristics of the tax information and the decision environment determine the extent of tax misperception. We … discuss opportunities for future research and methodological limitations. While there is much evidence on tax misperception at …
Persistent link: https://www.econbiz.de/10012293651
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Tax misperception and its effects on decision making : literature review and behavioral taxpayer response model
Blaufus, Kay; Chirvi, Malte; Huber, Hans-Peter; … - In: The European accounting review 31 (2022) 1, pp. 111-144
Persistent link: https://www.econbiz.de/10013370824
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Intrinsic and extrinsic effects on behavioral tax biases in risky investment decisions
Fochmann, Martin; Hemmerich, Kristina; Kiesewetter, Dirk - 2015
In a variety of recent papers, it is shown that individuals do not take taxes correctly into account, which results in distorted or unexpected investment behavior. We shed further light on the discussion of such behavioral tax perception biases by analyzing intrinsic and extrinsic effects on...
Persistent link: https://www.econbiz.de/10011380611
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Owner-level taxes and business activity
Henrekson, Magnus; Sanandaji, Tino - 2015
In some classes of models, taxes at the owner level are "neutral" and have no effect on firm activity. However, this tax neutrality is sensitive to assumptions and no longer holds in more complex models. We review recent research that incorporates greater complexity in studying the link between...
Persistent link: https://www.econbiz.de/10011343003
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Corporate tax policy and unemployment in Europe : an applied general equilibrium analysis
Bettendorf, Leon; Horst, Albert van der; Mooij, Ruud A. de - 2007
This paper analyzes the impact of corporate taxes on structural unemployment, using an applied general equilibrium model for the European Union. We find that the unemployment and welfare effects of corporate taxes differ considerably among European countries. The magnitude of these effects rise...
Persistent link: https://www.econbiz.de/10011372991
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Nudging businesses to pay their taxes : does timing matter?
Gillitzer, Christian; Sinning, Mathias - 2018
This paper provides theoretical and empirical evidence on the implications of the timing of reminders by studying the effect of varying the timing of reminder letters to taxpayers on their payment behavior. The collection of unpaid tax debts constitutes a considerable challenge for tax...
Persistent link: https://www.econbiz.de/10011872832
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Nudging businesses to pay their taxes : does timing matter?
Gillitzer, Christian; Sinning, Mathias - 2018
This paper provides theoretical and empirical evidence on the implications of the timing of reminders by studying the effect of varying the timing of reminder letters to taxpayers on their payment behavior. The collection of unpaid tax debts constitutes a considerable challenge for tax...
Persistent link: https://www.econbiz.de/10011873274
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Stock option taxation and venture capital activity : a cross-country comparison
Henrekson, Magnus; Sanandaji, Tino - 2016
One response to uncertainty and transactions costs in VC-finance is to compensate founders (and other key personnel) with stock options under complex contracts. Entrepreneurs are granted stock options contingent on firm performance, vesting and other criteria. While most countries tax stock...
Persistent link: https://www.econbiz.de/10011420651
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A Tax-Systems Perspective on Recent Global Tax Initiatives
Neubig, Thomas S. - 2017
We present four important dimensions to international tax policy from a tax-systems perspective, stressing that non-rate/base tax policies can have different cross-jurisdictional spillover effects than changes in tax rates. The dimensions are the allocation of global income among taxing...
Persistent link: https://www.econbiz.de/10012964603