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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)

Registered author(s):

    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.

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    File URL: http://www.fww.ovgu.de/fww_media/femm/femm_2012/2012_24.pdf
    File Function: First version, 2011
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    Paper provided by Otto-von-Guericke University Magdeburg, Faculty of Economics and Management in its series FEMM Working Papers with number 120024.

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    Length: 30 pages
    Date of creation: Oct 2012
    Date of revision:
    Handle: RePEc:mag:wpaper:120024
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