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Which Tax Rate Do People Use: Average or Marginal?

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  1. Engelmann, Dirk & Janeba, Eckhard & Mechtenberg, Lydia & Wehrhöfer, Nils, 2023. "Preferences over taxation of high-income individuals: Evidence from a survey experiment," European Economic Review, Elsevier, vol. 157(C).
  2. Morone, Andrea & Nemore, Francesco, 2015. "Tax salience: an experimental investigation," MPRA Paper 63814, University Library of Munich, Germany.
  3. Arno Riedl, 2009. "Behavioral and Experimental Economics Can Inform Public Policy: Some Thoughts," CESifo Working Paper Series 2902, CESifo.
  4. Alex Rees-Jones & Dmitry Taubinsky, 2020. "Measuring “Schmeduling”," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 87(5), pages 2399-2438.
  5. Dmitry Taubinsky & Alex Rees-Jones, 2018. "Attention Variation and Welfare: Theory and Evidence from a Tax Salience Experiment," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 85(4), pages 2462-2496.
  6. Cheng Yuan & Xiaoxiao Wang & Li Lin, 2023. "Why Do Financially Illiterate Students Perceive Lower Education Returns? Evidence From a Survey in Rural China," SAGE Open, , vol. 13(2), pages 21582440231, June.
  7. Jeffrey L. Hoopes & Daniel H. Reck & Joel Slemrod, 2015. "Taxpayer Search for Information: Implications for Rational Attention," American Economic Journal: Economic Policy, American Economic Association, vol. 7(3), pages 177-208, August.
  8. R. Aaron Hrozencik & Dale T. Manning & Jordan F. Suter & Christopher Goemans, 2022. "Impacts of Block‐Rate Energy Pricing on Groundwater Demand in Irrigated Agriculture," American Journal of Agricultural Economics, John Wiley & Sons, vol. 104(1), pages 404-427, January.
  9. Diego Alejandro Murillo Taborda, 2021. "Nonlinear Pricing with Misspecified and Arbitrary Perception of the Marginal Price," Papers 2104.10281, arXiv.org.
  10. Raj Chetty & Adam Looney & Kory Kroft, 2009. "Salience and Taxation: Theory and Evidence," American Economic Review, American Economic Association, vol. 99(4), pages 1145-1177, September.
  11. David Martimort & Lars A. Stole, 2020. "Nonlinear Pricing with Average-Price Bias," American Economic Review: Insights, American Economic Association, vol. 2(3), pages 375-396, September.
  12. Martin Fochmann & Joachim Weimann, 2013. "The Effects of Tax Salience and Tax Experience on Individual Work Efforts in a Framed Field Experiment," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(4), pages 511-542, December.
  13. Blesse, Sebastian & Buhlmann, Florian & Doerrenberg, Philipp, 2019. "Do people really want a simple tax system? Evidence on preferences towards income tax simplification," ZEW Discussion Papers 19-058, ZEW - Leibniz Centre for European Economic Research.
  14. Li, Li & Jeuland, Marc, 2023. "Household water savings and response to dynamic incentives under nonlinear pricing," Journal of Environmental Economics and Management, Elsevier, vol. 119(C).
  15. Andrea Morone & Francesco Nemore & Simone Nuzzo, 2018. "Experimental evidence on tax salience and tax incidence," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 20(4), pages 582-612, August.
  16. Sielaff, Christian, 2011. "Steuerkomplexität und Arbeitsangebot: Eine experimentelle Analyse," Discussion Papers 2011/13, Free University Berlin, School of Business & Economics.
  17. John Beshears & James J. Choi & David Laibson & Brigitte C. Madrian, 2017. "Does Front-Loading Taxation Increase Savings? Evidence from Roth 401(k) Introductions," NBER Chapters, in: Personal Income Taxation and Household Behavior (TAPES), National Bureau of Economic Research, Inc.
  18. Stefanie Stantcheva, 2021. "Understanding Tax Policy: How do People Reason?," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 136(4), pages 2309-2369.
  19. Michaël Sicsic, 2022. "Does labour income react more to income tax or means‐tested benefits reforms?," Fiscal Studies, John Wiley & Sons, vol. 43(3), pages 291-319, September.
  20. Ackermann, Hagen & Fochmann, Martin, 2014. "The effect of straight-line and accelerated depreciation rules on risky investment decisions: An experimental study," arqus Discussion Papers in Quantitative Tax Research 158, arqus - Arbeitskreis Quantitative Steuerlehre.
  21. Kay Blaufus & Michael Milde, 2021. "Tax Misperceptions and the Effect of Informational Tax Nudges on Retirement Savings," Management Science, INFORMS, vol. 67(8), pages 5011-5031, August.
  22. Fochmann, Martin & Hemmerich, Kristina & Kiesewetter, Dirk, 2016. "Intrinsic and extrinsic effects on behavioral tax biases in risky investment decisions," Journal of Economic Psychology, Elsevier, vol. 56(C), pages 218-231.
  23. Blaufus, Kay & Chirvi, Malte & Huber, Hans-Peter & Maiterth, Ralf & Sureth-Slaone, Caren, 2020. "Tax misperception and its effects on decision making: A literature review," arqus Discussion Papers in Quantitative Tax Research 261, arqus - Arbeitskreis Quantitative Steuerlehre.
  24. Blaufus, Kay & Milde, Michael, 2018. "Learning to save tax-efficiently: Tax misperceptions and the effect of informational tax nudges on retirement savings," arqus Discussion Papers in Quantitative Tax Research 225, arqus - Arbeitskreis Quantitative Steuerlehre.
  25. Alstadsæter, Annette & Jacob, Martin, 2013. "The effect of awareness and incentives on tax evasion," arqus Discussion Papers in Quantitative Tax Research 147, arqus - Arbeitskreis Quantitative Steuerlehre.
  26. Martin Fochmann & Dirk Kiesewetter & Abdolkarim Sadrieh, 2012. "The Biased Effect of Aggregated and Disaggregated Income Taxation on Investment Decisions," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 168(3), pages 519-545, September.
  27. Kay Blaufus & Jonathan Bob & Jochen Hundsdoerfer & Christian Sielaff & Dirk Kiesewetter & Joachim Weimann, 2015. "Perception of income tax rates: evidence from Germany," European Journal of Law and Economics, Springer, vol. 40(3), pages 457-478, December.
  28. Fochmann, Martin & Hemmerich, Kristina, 2014. "Real tax effects and tax perception effects in decisions on asset allocation," arqus Discussion Papers in Quantitative Tax Research 156, arqus - Arbeitskreis Quantitative Steuerlehre.
  29. María Á. García-Valiñas & Roberto Martínez-Espiñeira & Marta Suárez-Varela Maciá, 2021. "Price and Consumption Misperception Profiles: The Role of Information in the Residential Water Sector," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 80(4), pages 821-857, December.
  30. Liscow, Zachary & Fox, Edward, 2022. "The psychology of taxing capital income: Evidence from a survey experiment on the realization rule," Journal of Public Economics, Elsevier, vol. 213(C).
  31. Emmanuel Farhi & Xavier Gabaix, 2020. "Optimal Taxation with Behavioral Agents," American Economic Review, American Economic Association, vol. 110(1), pages 298-336, January.
  32. Xavier Gabaix, 2017. "Behavioral Inattention," NBER Working Papers 24096, National Bureau of Economic Research, Inc.
  33. Fochmann, Martin & Heinemann-Heile, Vanessa & Huber, Hans-Peter & Maiterth, Ralf & Sureth, Caren, 2022. "Firms' tax rate misperception: Measurement, drivers, and distortionary effects," arqus Discussion Papers in Quantitative Tax Research 275, arqus - Arbeitskreis Quantitative Steuerlehre.
  34. Frontuto, Vito, 2019. "Forecasting household consumption of fuels: A multiple discrete-continuous approach," Applied Energy, Elsevier, vol. 240(C), pages 205-214.
  35. Dominic Coey, 2011. "Estimating Income Tax Salience," Discussion Papers 10-026, Stanford Institute for Economic Policy Research.
  36. Blesse, Sebastian, 2023. "Do your tax problems make tax evasion seem more justifiable? Evidence from a survey experiment," European Journal of Political Economy, Elsevier, vol. 78(C).
  37. Derek Messacar, 2022. "Labor Supply Responses to Income Taxation among Older Couples: Evidence from a Canadian Reform," Cahiers de recherche / Working Papers 10, Institut sur la retraite et l'épargne / Retirement and Savings Institute.
  38. James Alm & Carolyn J. Bourdeaux, 2013. "Applying Behavioral Economics to the Public Sector," Hacienda Pública Española / Review of Public Economics, IEF, vol. 206(3), pages 91-134, September.
  39. Astrid Gamba & Anna Bottasso, 2019. "Consumer inertia in energy markets: Insights from behavioral economics," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2019(3), pages 113-130.
  40. Pérez, María & Libra, Jesse & Machado, Kleber & Serebrisky, Tomás & Solís, Ben, 2022. "Water Bill Perception in Brazil: Do Households Get It Right?," EconStor Preprints 264986, ZBW - Leibniz Information Centre for Economics.
  41. Desiderio Romero-Jordan & José Felix Sanz-Sanz, 2004. "An international comparison of effective marginal taxes on labour use," Public Economics 0405001, University Library of Munich, Germany.
  42. Blaufus, Kay & Bob, Jonathan & Hundsdoerfer, Jochen & Kiesewetter, Dirk & Weimann, Joachim, 2010. "It's all about tax rates: An empirical study of tax perception," arqus Discussion Papers in Quantitative Tax Research 106, arqus - Arbeitskreis Quantitative Steuerlehre.
  43. Orkhan Nadirov & Bruce Dehning, 2020. "Tax Progressivity and Entrepreneurial Dynamics," Sustainability, MDPI, vol. 12(9), pages 1-21, April.
  44. Matthias Weber & Arthur Schram, 2017. "The Non‐equivalence of Labour Market Taxes: A Real‐effort Experiment," Economic Journal, Royal Economic Society, vol. 127(604), pages 2187-2215, September.
  45. Abeler, Johannes & Jäger, Simon, 2013. "Complex Tax Incentives: An Experimental Investigation," IZA Discussion Papers 7373, Institute of Labor Economics (IZA).
  46. Charles R. Enis, 2005. "Income Reporting and the Phaseout of Exemptions," Public Finance Review, , vol. 33(5), pages 543-574, September.
  47. Raj Chetty, 2009. "The Simple Economics of Salience and Taxation," NBER Working Papers 15246, National Bureau of Economic Research, Inc.
  48. Jae-Young Lim & Kuk-Kyoung Moon, 2022. "Political Trust and Support for a Tax Increase for Social Welfare: The Role of Perceived Tax Burden," Sustainability, MDPI, vol. 14(12), pages 1-12, June.
  49. Fochmann, Martin & Kiesewetter, Dirk & Sadrieh, Abdolkarim, 2012. "Investment behavior and the biased perception of limited loss deduction in income taxation," Journal of Economic Behavior & Organization, Elsevier, vol. 81(1), pages 230-242.
  50. Marta Suárez-Varela & Ariel Dinar, 2020. "The Role of Curtailment Versus Efficiency on Spillovers Among Pro-Environmental Behaviors: Evidence from Two Towns in Granada, Spain," Sustainability, MDPI, vol. 12(3), pages 1-24, January.
  51. Fochmann, Martin & Kiesewetter, Dirk & Sadrieh, Abdolkarim, 2009. "The perception of income taxation on risky investments: An experimental analysis of different methods of loss compensation," arqus Discussion Papers in Quantitative Tax Research 92, arqus - Arbeitskreis Quantitative Steuerlehre.
  52. Arrazola, Maria & de Hevia, Jose & Sanz, Jose F., 2000. "More on tax perception and labour supply: the Spanish case," Economics Letters, Elsevier, vol. 67(1), pages 15-21, April.
  53. Annette Alstadsæter & Martin Jacob, 2018. "Tax Incentives and Noncompliance," Public Finance Review, , vol. 46(4), pages 609-634, July.
  54. Simon Porcher, 2014. "Efficiency and equity in two-part tariffs: the case of residential water rates," Applied Economics, Taylor & Francis Journals, vol. 46(5), pages 539-555, February.
  55. Koichiro Ito, 2014. "Do Consumers Respond to Marginal or Average Price? Evidence from Nonlinear Electricity Pricing," American Economic Review, American Economic Association, vol. 104(2), pages 537-563, February.
  56. Macon, Luke & McLellan, Benjamin & Kanamura, Takashi, 2019. "Climate Policies and the Tax-Interaction Effect, in Context," MPRA Paper 97053, University Library of Munich, Germany.
  57. Alex Rees-Jones & Dmitry Taubinsky, 2018. "Taxing Humans: Pitfalls of the Mechanism Design Approach and Potential Resolutions," Tax Policy and the Economy, University of Chicago Press, vol. 32(1), pages 107-133.
  58. Jacob, Martin & Alstadsæter, Annette, 2013. "Payout policies of privately held firms: Flexibility and the role of income taxes," arqus Discussion Papers in Quantitative Tax Research 152, arqus - Arbeitskreis Quantitative Steuerlehre.
  59. Peter Katuscak, 2011. "Consumer Reactions To Unobserved Changes in Price Schedules," CERGE-EI Working Papers wp433, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
  60. Sebastian Eichfelder & François Vaillancourt, 2014. "Tax Compliance Costs: A Review of Cost Burdens and Cost Structures," Hacienda Pública Española / Review of Public Economics, IEF, vol. 210(3), pages 111-148, September.
  61. Phuong Ho, 2023. "Nonlinear pricing, biased consumers, and regulatory policy," Journal of Economics, Springer, vol. 138(2), pages 149-164, March.
  62. Gerritsen, Aart, 2016. "Optimal taxation when people do not maximize well-being," Journal of Public Economics, Elsevier, vol. 144(C), pages 122-139.
  63. Martin Fochmann & Joachim Weimann & Kay Blaufus & Jochen Hundsdoerfer & Dirk Kiesewetter, 2010. "Grosswage illusion in a real effort experiment," FEMM Working Papers 100009, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
  64. Martin Fochmann & Johannes Hewig & Dirk Kiesewetter & Katharina Schüßler, 2017. "Affective reactions influence investment decisions: evidence from a laboratory experiment with taxation," Journal of Business Economics, Springer, vol. 87(6), pages 779-808, August.
  65. Hirofumi Kurokawa & Tomoharu Mori & Fumio Ohtake, 2016. "A Choice Experiment on Taxes: Are Income and Consumption Taxes Equivalent?," ISER Discussion Paper 0966, Institute of Social and Economic Research, Osaka University.
  66. Hagen Ackermann & Martin Fochmann & Nadja Wolf, 2016. "The Effect of Straight-Line and Accelerated Depreciation Rules on Risky Investment Decisions—An Experimental Study," IJFS, MDPI, vol. 4(4), pages 1-26, October.
  67. Nyman, Pär & Aggeborn, Linuz & Ahlskog, Rafael, 2022. "Filling in the blanks. How does information about the Swedish EITC affect labour supply?," Working Paper Series 2022:9, IFAU - Institute for Evaluation of Labour Market and Education Policy.
  68. Apesteguia, Jose, 2001. "A Characterization of Melioration in Game Theoretic Frameworks," Bonn Econ Discussion Papers 26/2001, University of Bonn, Bonn Graduate School of Economics (BGSE).
  69. Xunzhou Ma & Dan Wu & Shiqiu Zhang, 2018. "Multiple Goals Dilemma of Residential Water Pricing Policy Reform: Increasing Block Tariffs or a Uniform Tariff with Rebate?," Sustainability, MDPI, vol. 10(10), pages 1-17, September.
  70. Kim, Hyun-gyu, 2019. "Estimating demand response in an extreme block pricing environment: Evidence from Korea's electricity pricing system, 2005–2014," Energy Policy, Elsevier, vol. 132(C), pages 1076-1086.
  71. Olekalns, Nilss, 1997. "Australian Evidence on Tax Smoothing and the Optimal Budget Surplus," The Economic Record, The Economic Society of Australia, vol. 73(222), pages 248-257, September.
  72. Rowena Crawford & Richard Disney & Carl Emmerson, 2012. "Do up-front tax incentives affect private pension saving in the United Kingdom?," IFS Working Papers W12/05, Institute for Fiscal Studies.
  73. Andrew T. Hayashi & Brent K. Nakamura & David Gamage, 2013. "Experimental Evidence of Tax Salience and the Labor–Leisure Decision," Public Finance Review, , vol. 41(2), pages 203-226, March.
  74. Nima Massarrat-Mashhadi & Christian Sielaff, 2012. "Testing taxpayers' cognitive abilities - Survey-based evidence," International Journal of Business and Economic Sciences Applied Research (IJBESAR), International Hellenic University (IHU), Kavala Campus, Greece (formerly Eastern Macedonia and Thrace Institute of Technology - EMaTTech), vol. 5(1), pages 7-22, April.
  75. de Bartolome, Charles A. M., 1995. "Which tax rate do people use: Average or marginal?," Journal of Public Economics, Elsevier, vol. 56(1), pages 79-96, January.
  76. Traxler, Christian & Westermaier, Franz G. & Wohlschlegel, Ansgar, 2018. "Bunching on the Autobahn? Speeding responses to a ‘notched’ penalty scheme," Journal of Public Economics, Elsevier, vol. 157(C), pages 78-94.
  77. Blesse, Sebastian, 2021. "Are your tax problems an opportunity not to pay taxes? Evidence from a randomized survey experiment," ZEW Discussion Papers 21-040, ZEW - Leibniz Centre for European Economic Research.
  78. Louis Kaplow, 2022. "Optimal Income Taxation," NBER Working Papers 30199, National Bureau of Economic Research, Inc.
  79. 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.
  80. Jan D. Vlasblom & P. P. Gijsel & J. Siegers, 1996. "Labour Supply and Wages of Married and Cohabiting Women in the Federal Republic of Germany and the Netherlands: a Decomposition Analysis," Discussion Papers of DIW Berlin 132, DIW Berlin, German Institute for Economic Research.
  81. Turner Nicholas, 2011. "Why Don't Taxpayers Maximize their Tax-Based Student Aid? Salience and Inertia in Program Selection," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 11(1), pages 1-24, December.
  82. Altemeyer-Bartscher, Martin & Zeddies, Götz, 2017. "Bracket creeps: Bane or boon for the stability of numerical budget rules?," IWH Discussion Papers 29/2016, Halle Institute for Economic Research (IWH), revised 2017.
  83. Marta Suárez-Varela & Roberto Martínez-Espiñeira, 2018. "A proposal for the analysis of price escalation within water tariffs: The impact of the Water Framework Directive in Spain," Environment and Planning C, , vol. 36(4), pages 726-749, June.
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