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Steueraversion - Sind wir wirklich bereit auf Einkommen zu verzichten, nur um Steuern zu sparen?


  • Martin Fochmann

    () (Faculty of Economics and Management, Otto-von-Guericke University Magdeburg)

  • Arne Kleinstück

    (Zurich Gruppe Deutschland)


Entgegen den Annahmen der ökonomischen Standardtheorie zur Besteuerung stellen einige empirische Arbeiten fest, dass Individuen einer Steueraversion unterliegen. Unter dieser Form der Aversion wird in der Literatur die Bereitschaft verstanden, höhere Ausgaben zur Vermeidung von Steuern einzugehen, als es die ökonomischen Kosten der Steuer rechtfertigen. In diesem Beitrag wird mit Hilfe eines Laborexperiments die Existenz von Steueraversion analysiert. Im Ergebnis wird kein steueraverses Verhalten der Versuchsteilnehmer beobachtet. Auch eine Erhöhung der Komplexität durch Einführung von Risiko ändert nichts an diesem Befund.

Suggested Citation

  • Martin Fochmann & Arne Kleinstück, 2012. "Steueraversion - Sind wir wirklich bereit auf Einkommen zu verzichten, nur um Steuern zu sparen?," FEMM Working Papers 120024, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
  • Handle: RePEc:mag:wpaper:120024

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    References listed on IDEAS

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    More about this item


    Einkommensbesteuerung; Steuerwahrnehmung; Steueraversion; Steueraffinität; Experimentalökonomik; Verhaltensökonomik; Risikowahlentscheidungen;

    JEL classification:

    • C91 - Mathematical and Quantitative Methods - - Design of Experiments - - - Laboratory, Individual Behavior
    • D14 - Microeconomics - - Household Behavior - - - Household Saving; Personal Finance
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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