Martin Fochmann

University of Cologne

Prof. Dr.

Albertus-Magnus-Platz

Behavioral Accounting/Taxation/Finance

Cologne, 50923

Germany

http://www.taxation.uni-koeln.de/de/team/prof-dr-martin-fochmann/

SCHOLARLY PAPERS

18

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Scholarly Papers (18)

1.

Tax Perception - An Empirical Survey

Arqus Discussion Paper No. 99
Number of pages: 44 Posted: 13 Nov 2010 Last Revised: 20 Nov 2010
University of Cologne, University of Würzburg, Leibniz Universität Hannover, Free University of Berlin (FUB) and Otto-von-Guericke-Universität Magdeburg - Institute of Economics and Business Administration
Downloads 444 (62,628)

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taxation, tax perception, literature survey

2.

Framing and Salience Effects in Tax Evasion Decisions – An Experiment on Underreporting and Overdeducting

Number of pages: 58 Posted: 17 Apr 2015 Last Revised: 16 Jul 2018
Martin Fochmann and Nadja Wolf
University of Cologne and Leibniz Universität Hannover
Downloads 342 (85,221)

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Tax evasion, cheating, prospect theory, behavioral taxation, experimental economics

Understanding the Emergence of Public Debt

Number of pages: 49 Posted: 13 May 2014
Martin Fochmann, Abdolkarim Sadrieh and Joachim Weimann
University of Cologne, University of Magdeburg and Otto-von-Guericke-Universität Magdeburg - Institute of Economics and Business Administration
Downloads 111 (242,511)

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public debt and taxation, government spending, budget deficit, balanced budget, common pool resources

Understanding the Emergence of Public Debt

CESifo Working Paper Series No. 4820
Number of pages: 36 Posted: 25 Jun 2014
Martin Fochmann, Abdolkarim Sadrieh and Joachim Weimann
University of Cologne, University of Magdeburg and Otto-von-Guericke-Universität Magdeburg - Institute of Economics and Business Administration
Downloads 46 (400,402)

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public debt and taxation, government spending, budget deficit, balanced budget, common pool resources

4.

The Effects of Rewards on Tax Compliance Decisions

Number of pages: 28 Posted: 16 May 2014
Martin Fochmann and Eike B. Kroll
University of Cologne and Otto-von-Guericke University Magdeburg
Downloads 117 (232,300)

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tax evasion, tax compliance, redistribution of taxes, tax affectation, rewarding, public good, behavioral economics, experimental economics

The Effect of Straight-Line and Accelerated Depreciation Rules on Risky Investment Decisions – An Experimental Study

Number of pages: 32 Posted: 14 May 2014
Hagen Ackermann and Martin Fochmann
Otto-von-Guericke-Universität Magdeburg and University of Cologne
Downloads 75 (313,163)

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Taxation, Straight-line Depreciation, Accelerated Depreciation, Tax Perception, Risk Taking Behavior, Portfolio Choice, Behavioral Taxation

The Effect of Straight-Line and Accelerated Depreciation Rules on Risky Investment Decisions – An Experimental Study

arqus Discussion Paper No. 158
Number of pages: 34 Posted: 13 Jun 2014
Hagen Ackermann and Martin Fochmann
Otto-von-Guericke-Universität Magdeburg and University of Cologne
Downloads 33 (454,017)

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Taxation, Straight-line Depreciation, Accelerated Depreciation, Tax Perception, Risk Taking Behavior, Portfolio Choice, Behavioral Taxation

Real Tax Effects and Tax Perception Effects in Decisions on Asset Allocation

Number of pages: 50 Posted: 14 May 2014
Martin Fochmann and Kristina Hemmerich
University of Cologne and University of Würzburg
Downloads 61 (350,758)

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Taxation, Domar-Musgrave Effect, Tax Perception, Risk Taking Behavior, Portfolio Choice, Behavioral Taxation

Real Tax Effects and Tax Perception Effects in Decisions on Asset Allocation

arqus Discussion Paper No. 156
Number of pages: 52 Posted: 12 Jun 2014
Martin Fochmann and Kristina Hemmerich
University of Cologne and University of Würzburg
Downloads 44 (407,879)

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Taxation, Domar-Musgrave Effect, Tax Perception, Risk Taking Behavior, Portfolio Choice, Behavioral Taxation

7.

A Utility-Based Explanation of Tax Asymmetries

Number of pages: 18 Posted: 14 Oct 2011 Last Revised: 15 Aug 2013
Martin Fochmann and Martin Jacob
University of Cologne and WHU - Otto Beisheim School of Management
Downloads 98 (262,901)
Citation 1

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Asymmetric Taxation, Loss Offset Rules, Loss Aversion

8.

When Happy People Make Society Unhappy: How Incidental Emotions Affect Compliance Behavior

Number of pages: 31 Posted: 03 Nov 2018 Last Revised: 03 Mar 2019
Martin Fochmann, Frank Hechtner, Erich Kirchler and Peter Mohr
University of Cologne, Free University of Berlin (FUB), University of Vienna - Faculty of Psychology and Free University of Berlin (FUB)
Downloads 97 (266,473)

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compliance behavior, emotions, cheating, tax evasion, norms, experimental economics

9.

Less Cheating? The Effects of Prefilled Forms on Compliance Behavior

Number of pages: 48 Posted: 24 Jul 2018
Martin Fochmann, Nadja Müller and Michael Overesch
University of Cologne, University of Cologne and Universität zu Köln
Downloads 84 (289,908)

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Dishonesty, Defaults, Prefilled Forms, Tax Compliance, Behavioral Economics

Affective Reactions Influence Investment Decisions: Evidence from a Laboratory Experiment With Taxation

arqus Discussion Paper No. 160
Number of pages: 28 Posted: 13 Jun 2014
Ludwig Maximilian University of Munich - Munich Graduate School of Economics (MGSE), University of Würzburg, University of Würzburg and University of Cologne
Downloads 43 (411,724)

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decision making; risk taking behavior; behavioral taxation; distorting taxation; affect; valence

Affective Reactions Influence Investment Decisions: Evidence from a Laboratory Experiment with Taxation

Number of pages: 26 Posted: 14 May 2014
Ludwig Maximilian University of Munich - Munich Graduate School of Economics (MGSE), University of Würzburg, University of Würzburg and University of Cologne
Downloads 40 (423,666)

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decision making; risk taking behavior; behavioral taxation; distorting taxation; affect; valence

11.

Strategic Decision Behavior and Audit Quality of Big and Small Audit Firms in a Tendering Process

Number of pages: 49 Posted: 12 Nov 2015
Martin Fochmann and Marcel Haak
University of Cologne and Leibniz Universität Hannover
Downloads 79 (300,686)

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tendering process, behavioral accounting, experimental economics

The Effects of Tax Salience and Tax Experience on Individual Work Efforts in a Framed Field Experiment

IZA Discussion Paper No. 6049
Number of pages: 30 Posted: 30 Oct 2011
Martin Fochmann and Joachim Weimann
University of Cologne and Otto-von-Guericke-Universität Magdeburg - Institute of Economics and Business Administration
Downloads 63 (345,011)

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field experiment, real effort experiment, tax perception, tax salience, tax experience, behavioral economics

The Effects of Tax Salience and Tax Experience on Individual Work Efforts in a Framed Field Experiment

FinanzArchiv/Public Finance Analysis, 2014, Vol. 69, No. 4, 511-542
Posted: 14 May 2014
Martin Fochmann and Joachim Weimann
University of Cologne and Otto-von-Guericke-Universität Magdeburg - Institute of Economics and Business Administration

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tax perception, tax salience, tax experience, real-effort experiment, behavioral public economics

13.

Intrinsic and Extrinsic Effects on Behavioral Tax Biases in Risky Investment Decisions

Number of pages: 36 Posted: 12 Nov 2015
Martin Fochmann, Kristina Hemmerich and Dirk Kiesewetter
University of Cologne, University of Würzburg and University of Würzburg
Downloads 61 (346,060)

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Tax Perception, Behavioral Taxation, Risk Taking Behavior, Tax Complexity, Tax Salience, Affect and Cognition, Experimental Economics

14.

Behavioral Responses to Subsidies in Risky Investment Decisions and the Effectiveness of Tax Credits and Grants

Number of pages: 29 Posted: 21 Apr 2018
Hagen Ackermann, Martin Fochmann and Rebecca Temme
Otto-von-Guericke-Universität Magdeburg, University of Cologne and University of Cologne
Downloads 28 (466,465)

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Behavioral Taxation, Subsidy, Risk-Taking Behavior, Prospect Theory

15.

Net Wage Illusion in a Real‐Effort Experiment

The Scandinavian Journal of Economics, Vol. 115, Issue 2, pp. 476-484, 2013
Number of pages: 9 Posted: 11 Apr 2013
University of Cologne, Otto-von-Guericke-Universität Magdeburg - Institute of Economics and Business Administration, Leibniz Universität Hannover, Free University of Berlin (FUB) and University of Würzburg
Downloads 1 (633,584)
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Behavioral economics, experimental economics, income taxation, tax perception

16.

The Biased Effect of Aggregated and Disaggregated Income Taxation on Investment Decisions

Journal of Institutional and Theoretical Economics, Vol. 168, Issue 3, 519-546
Posted: 14 May 2014
Martin Fochmann, Dirk Kiesewetter and Abdolkarim Sadrieh
University of Cologne, University of Würzburg and University of Magdeburg

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tax perception, risk-taking behavior, distorting taxation

17.

Biased Effects of Taxes and Subsidies on Portfolio Choices

Economics Letters, Vol. 120, 2013
Posted: 14 May 2014
Hagen Ackermann, Martin Fochmann and Benedikt Mihm
Otto-von-Guericke-Universität Magdeburg, University of Cologne and Otto-von-Guericke-Universität Magdeburg

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Tax perception, Risk-taking behavior, Portfolio choice, Distorting taxation, Behavioral economics

18.

Investment Behavior and the Biased Perception of Limited Loss Deduction in Income Taxation

Journal of Economic Behavior and Organization, Vol. 81, No. 1, 2012
Posted: 16 Oct 2010 Last Revised: 13 May 2014
Martin Fochmann, Dirk Kiesewetter and Abdolkarim Sadrieh
University of Cologne, University of Würzburg and University of Magdeburg

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Risk-Taking Behavior, Distorting Taxation, Tax Perception