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Steuerkomplexität und Arbeitsangebot: Eine experimentelle Analyse

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  • Sielaff, Christian

Abstract

Die vorliegende Arbeit untersucht den Einfluss von komplexen Steuertarifsystemen auf die Arbeits-Freizeit-Entscheidung von Individuen. Dazu wird ein wirtschaftswissenschaftliches Experiment mit 96 studentischen Teilnehmern durchgeführt. Es wird eine realitätsnahe Arbeits-Freizeit-Entscheidung unter Setzung tatsächlicher monetärer Anreize modelliert, um so den Einfluss verschieden komplexer Steuertarifsysteme auf das individuelle Arbeitsangebot der Experimentteilnehmer abzuleiten. Die Modellierung der verschiedenen Komplexitätsstufen erfolgt dabei durch das Zusammenspiel mehrerer Steuersätze, wie es auch in der Besteuerungspraxis zu finden ist. Es kann gezeigt werden, dass bei konstantem Netto- und Bruttolohn das Arbeitsangebot der Teilnehmer allein durch eine Steigerung des Komplexitätsgrades des Steuertarifsystems signifikant sinkt. Die Fragestellung ist sowohl für die theoretische Forschung als auch für zukünftige Steuerreformdebatten mit dem Ziel der Steuervereinfachung von Interesse.

Suggested Citation

  • Sielaff, Christian, 2011. "Steuerkomplexität und Arbeitsangebot: Eine experimentelle Analyse," Discussion Papers 2011/13, Free University Berlin, School of Business & Economics.
    • Handle: RePEc:zbw:fubsbe:201113
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    More about this item

    Keywords

    Steuerkomplexität; Arbeits-Freizeit-Entscheidung; Experimentelle Steuerforschung; Real-Effort-Experiment; Behavioral Taxation;
    All these keywords.

    JEL classification:

    • C91 - Mathematical and Quantitative Methods - - Design of Experiments - - - Laboratory, Individual Behavior
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household

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