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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/10012289393
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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 : 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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Firms' tax rate misperception: Measurement, drivers, and distortionary effects
Fochmann, Martin; Heinemann-Heile, Vanessa; Huber, … - 2022
substantially biased by misperception. We quantify firms' misperception of their average tax rate (ATR) and marginal tax rate (MTR …) and identify drivers of this tax rate misperception. Using survey data on German firms, we find that the share of firms … misperception patterns for retained profits, they tend to strongly underestimate ATRs and MTRs on distributed profits. Irrespective …
Persistent link: https://www.econbiz.de/10013471331
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Firms' tax rate misperception : measurement, drivers, and distortionary effects
Fochmann, Martin; Heinemann-Heile, Vanessa; Huber, … - 2022
substantially biased by misperception. We quantify firms' misperception of their average tax rate (ATR) and marginal tax rate (MTR …) and identify drivers of this tax rate misperception. Using survey data on German firms, we find that the share of firms … misperception patterns for retained profits, they tend to strongly underestimate ATRs and MTRs on distributed profits. Irrespective …
Persistent link: https://www.econbiz.de/10013465403
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Firms' willingness to pay local business tax : the impact of trust and public goods
Giese, Henning; Heinemann-Heile, Vanessa - 2024
This study analyzes whether and to what extent the provision of public goods and firms' trust in local governments' handling of local business tax revenues are associated with firms' willingness to pay local business tax. Using survey data on German small- and medium-sized firms, we find that...
Persistent link: https://www.econbiz.de/10015069681
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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/10011381682
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Real tax effects and tax perception effects in decisions on asset allocation
Fochmann, Martin; Hemmerich, Kristina - 2014
We test the predictions of the theoretical literature initiated by the study of Domar and Musgrave (1944) with a laboratory experiment in which subjects have to decide on the composition of an asset portfolio. Our simple design enables us to distinguish between Real Tax Effects and Perception...
Persistent link: https://www.econbiz.de/10010335936
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The effect of straight-line and accelerated depreciation rules on risky investment decisions: An experimental study
Ackermann, Hagen; Fochmann, Martin - 2014
The aim of this study is to analyze how depreciation rules influence the decision behavior of investors. For this purpose, we conduct a laboratory experiment in which participants decide on the composition of an asset portfolio in different choice situations. Using an experimental environment...
Persistent link: https://www.econbiz.de/10010343157
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The effect of straight-line and accelerated depreciation rules on risky investment decisions: An experimental study
Ackermann, Hagen; Fochmann, Martin; Wolf, Nadja - In: International Journal of Financial Studies 4 (2016) 4, pp. 1-26
The aim of this study is to analyze how depreciation rules influence the decision behavior of investors. For this purpose, we conduct a laboratory experiment in which participants decide on the composition of an asset portfolio in different choice situations. Using an experimental setting with...
Persistent link: https://www.econbiz.de/10011709019