The name game for contributions: Influence of labeling and earmarking on the perceived tax burden
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References listed on IDEAS
- Alm, James & McClelland, Gary H. & Schulze, William D., 1992. "Why do people pay taxes?," Journal of Public Economics, Elsevier, vol. 48(1), pages 21-38, June.
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- Sielaff, Christian, 2011. "Steuerkomplexität und Arbeitsangebot: Eine experimentelle Analyse," Discussion Papers 2011/13, Free University Berlin, School of Business & Economics.
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KeywordsTax Labeling; Tax Earmarking; Perceived Tax Burden; Behavioral Taxation; Non Rational Behavior; Conjoint Analysis; Education Allowance; Contribution System; Health Insurance;
- D03 - Microeconomics - - General - - - Behavioral Microeconomics: Underlying Principles
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H51 - Public Economics - - National Government Expenditures and Related Policies - - - Government Expenditures and Health
- H52 - Public Economics - - National Government Expenditures and Related Policies - - - Government Expenditures and Education
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
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