It's all about tax rates: An empirical study of tax perception
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- Houben, Henriette & Baumgarten, Jörg, 2011. "Krankt das deutsche Steuersystem am Mittelstandsbauch und der kalten Progession?," arqus Discussion Papers in Quantitative Tax Research 119, arqus - Arbeitskreis Quantitative Steuerlehre.
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More about this item
Keywordsbehavioral public finance; decision heuristics; framing effects; perceived tax burden; tax-cut-cum-base-broadening; tax complexity; tax illusion;
- D03 - Microeconomics - - General - - - Behavioral Microeconomics: Underlying Principles
- G11 - Financial Economics - - General Financial Markets - - - Portfolio Choice; Investment Decisions
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2010-10-16 (Accounting & Auditing)
- NEP-ALL-2010-10-16 (All new papers)
- NEP-CBE-2010-10-16 (Cognitive & Behavioural Economics)
- NEP-PBE-2010-10-16 (Public Economics)
- NEP-PUB-2010-10-16 (Public Finance)
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