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The influence of tax labeling and tax earmarking on the willingness to contribute: A conjoint analysis

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  • Hundsdoerfer, Jochen
  • Sielaff, Christian
  • Blaufus, Kay
  • Kiesewetter, Dirk
  • Weimann, Joachim

Abstract

We apply conjoint analysis to study the influence of tax labeling and tax earmarking on German taxpayers' willingness to contribute. From a survey based sample we show that labeling and earmarking effects can substantially increase participants' willingness to contribute, which results in a considerable deviation from a pure consumption maximizing behavior. Furthermore, we give an explanation for this effect regarding socio-demographic attributes of German taxpayers. These results explain the variety in tax labels and provide implications for tax policy regarding further reforms of the tax and contribution system: Labeling and earmarking of contributions are important instruments in selling policies and increasing tax revenue. --

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Bibliographic Info

Paper provided by arqus - Arbeitskreis Quantitative Steuerlehre in its series arqus Discussion Papers in Quantitative Tax Research with number 121.

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Date of creation: 2011
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Handle: RePEc:zbw:arqudp:121

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Keywords: Behavioral Taxation; Tax Labeling; Tax Earmarking; Willingness to Contribute; Conjoint Analysis; Perceived Tax Burden;

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