Martin Fochmann

Free University of Berlin

Prof. Dr.

Thielallee 73

Accounting and Taxation

Berlin, 14195

Germany

  • Free University of Berlin

SCHOLARLY PAPERS

27

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Top 17,125

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5,119

SSRN CITATIONS
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Top 15,574

in Total Papers Citations

66

CROSSREF CITATIONS

19

Scholarly Papers (27)

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1.

Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective

WU International Taxation Research Paper Series No. 2020-10
Number of pages: 40 Posted: 16 Sep 2020 Last Revised: 31 Oct 2023
James Alm, Kay Blaufus, Martin Fochmann, Erich Kirchler, Peter Mohr, Nina E. Olson and Benno Torgler
Tulane University, Leibniz Universität Hannover, Free University of Berlin, University of Vienna - Faculty of Psychology, Free University of Berlin (FUB), Center for Taxpayer Rights and Queensland University of Technology
Downloads 823 (51,951)
Citation 30

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Covid-19 crisis, tax compliance, behavioral economics, behavioral taxation

2.

Tax Perception - An Empirical Survey

Arqus Discussion Paper No. 99
Number of pages: 44 Posted: 13 Nov 2010 Last Revised: 20 Nov 2010
Martin Fochmann, Dirk Kiesewetter, Kay Blaufus, Jochen Hundsdoerfer and Joachim Weimann
Free University of Berlin, University of Würzburg, Leibniz Universität Hannover, Free University of Berlin (FUB) and Otto-von-Guericke-Universität Magdeburg - Institute of Economics and Business Administration
Downloads 666 (68,652)
Citation 7

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taxation, tax perception, literature survey

3.

When Happy People Make Society Unhappy: Emotions Affect Compliance Behavior

Number of pages: 60 Posted: 03 Nov 2018 Last Revised: 07 Mar 2023
Martin Fochmann, Frank Hechtner, Erich Kirchler and Peter Mohr
Free University of Berlin, Friedrich-Alexander-Universität Erlangen-Nürnberg, University of Vienna - Faculty of Psychology and Free University of Berlin (FUB)
Downloads 539 (89,516)
Citation 3

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Compliance attitudes, compliance behavior, emotions, tax evasion, experimental economics

4.

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
Free University of Berlin and Leibniz Universität Hannover
Downloads 442 (113,689)
Citation 5

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

5.

Combating Overreporting of Deductions in Tax Returns: Prefilling and Restricting the Deductibility of Expenditures

Number of pages: 43 Posted: 22 Jun 2020 Last Revised: 17 Sep 2020
Martin Fochmann, Frank Hechtner, Tobias Kölle and Michael Overesch
Free University of Berlin, Friedrich-Alexander-Universität Erlangen-Nürnberg, University of Cologne and Universität zu Köln
Downloads 328 (158,769)
Citation 1

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Tax Compliance, Tax Evasion, Deductions, Pre-filled Tax Returns, Behavioral Economics

6.

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
Free University of Berlin, University of Cologne and Universität zu Köln
Downloads 242 (216,563)
Citation 7

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

7.

Understanding the Emergence of Public Debt

Downloads 210 (247,847)

Understanding the Emergence of Public Debt

Number of pages: 49 Posted: 13 May 2014
Martin Fochmann, Abdolkarim Sadrieh and Joachim Weimann
Free University of Berlin, University of Magdeburg and Otto-von-Guericke-Universität Magdeburg - Institute of Economics and Business Administration
Downloads 138 (355,701)
Citation 2

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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
Free University of Berlin, University of Magdeburg and Otto-von-Guericke-Universität Magdeburg - Institute of Economics and Business Administration
Downloads 72 (556,241)

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

8.

Dishonesty and Risk-Taking: Compliance Decisions of Individuals and Groups

Number of pages: 53 Posted: 15 Aug 2019
Martin Fochmann, Martin Kocher, Nadja Müller and Nadja Wolf
Free University of Berlin, University of Vienna, University of Cologne and Leibniz Universität Hannover
Downloads 192 (268,791)
Citation 6

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dishonesty, lying, compliance, risk-taking, group decisions, communication, norms, experiment

9.

Firms' Tax Rate Misperception: Measurement, Drivers, and Distortionary Effects

TRR 266 Accounting for Transparency Working Paper Series No. 108, WU International Taxation Research Paper Series No. 2022-12
Number of pages: 66 Posted: 13 Dec 2022 Last Revised: 11 Jan 2023
Martin Fochmann, Vanessa Heinemann-Heile, Ralf Maiterth, Hans-Peter Huber and Caren Sureth-Sloane
Free University of Berlin, Paderborn University, Humboldt University of Berlin, Humboldt University of Berlin - School of Business and Economics and Paderborn University
Downloads 174 (293,072)

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Tax Misperception, Business Taxation, Survey, Tax Policy

10.

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

Downloads 166 (305,069)
Citation 4

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
Free University of Berlin and University of Würzburg
Downloads 90 (485,468)
Citation 2

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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

Number of pages: 50 Posted: 14 May 2014
Martin Fochmann and Kristina Hemmerich
Free University of Berlin and University of Würzburg
Downloads 76 (538,939)
Citation 2

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

11.

Trust Them, Threaten Them, or Lure Them? Effective Audit Systems to Promote Compliance

Number of pages: 57 Posted: 10 Jul 2020 Last Revised: 14 Sep 2020
Martin Fochmann, Tobias Kölle, Peter Mohr and Bettina Rockenbach
Free University of Berlin, University of Cologne, Free University of Berlin (FUB) and University of Cologne
Downloads 165 (306,602)
Citation 2

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Compliance, Truthful Reporting, Honesty, Incentives, Bonus, Penalty, Monitoring, Behavioral Economics, Experimental Economics

12.

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

Downloads 147 (337,690)
Citation 1

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 Free University of Berlin
Downloads 90 (485,468)

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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 Free University of Berlin
Downloads 57 (629,870)
Citation 1

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

13.

The Effects of Rewards on Tax Compliance Decisions

Number of pages: 28 Posted: 16 May 2014
Martin Fochmann and Eike B. Kroll
Free University of Berlin and Otto-von-Guericke University Magdeburg
Downloads 144 (343,236)
Citation 6

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

14.

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
Free University of Berlin and WHU - Otto Beisheim School of Management
Downloads 139 (352,916)
Citation 3

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Asymmetric Taxation, Loss Offset Rules, Loss Aversion

15.

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

Downloads 134 (363,023)
Citation 3

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
Katharina Schüssler, Johannes Hewig, Dirk Kiesewetter and Martin Fochmann
Ludwig Maximilian University of Munich (LMU) - Munich Graduate School of Economics (MGSE), University of Würzburg, University of Würzburg and Free University of Berlin
Downloads 74 (547,565)
Citation 3

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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
Katharina Schüssler, Johannes Hewig, Dirk Kiesewetter and Martin Fochmann
Ludwig Maximilian University of Munich (LMU) - Munich Graduate School of Economics (MGSE), University of Würzburg, University of Würzburg and Free University of Berlin
Downloads 60 (613,570)

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

16.

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
Free University of Berlin and Leibniz Universität Hannover
Downloads 111 (417,494)

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tendering process, behavioral accounting, experimental economics

17.

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
Free University of Berlin, University of Würzburg and University of Würzburg
Downloads 109 (422,946)
Citation 3

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

18.

Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation)

TRR 266 Accounting for Transparency Working Paper Series No. 100
Number of pages: 41 Posted: 06 Sep 2022
Martin Fochmann, Vanessa Heinemann-Heile, Hans-Peter Huber, Ralf Maiterth and Caren Sureth-Sloane
Free University of Berlin, Paderborn University, Humboldt University of Berlin - School of Business and Economics, Humboldt University of Berlin and Paderborn University
Downloads 97 (458,690)

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19.

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

Downloads 95 (465,062)

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
Free University of Berlin and Otto-von-Guericke-Universität Magdeburg - Institute of Economics and Business Administration
Downloads 95 (468,749)
Citation 6

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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
Free University of Berlin 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

20.

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, Free University of Berlin and University of Cologne
Downloads 68 (566,207)

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

21.

Managing Wages: Fairness Norms of Low- and High-Performing Team Members

Number of pages: 27 Posted: 27 Jun 2019
Martin Fochmann, Florian Sachs and Joachim Weimann
Free University of Berlin, Otto-von-Guericke-Universität Magdeburg - Institute of Economics and Business Administration and Otto-von-Guericke-Universität Magdeburg - Institute of Economics and Business Administration
Downloads 51 (650,976)

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Performance principle, fairness norms, relative remuneration

22.

Predicting Compliance: Leveraging Chat Data for Supervised Classification in Experimental Research

Number of pages: 17 Posted: 02 Mar 2023 Last Revised: 24 Jun 2023
Carina Ines Hausladen, Martin Fochmann and Peter Mohr
California Institute of Technology, Free University of Berlin and Free University of Berlin (FUB)
Downloads 47 (680,111)

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experimental research, chat data, supervised classification, text analysis, decision data, small datasets, tax evasion game, GitHub repository, educational resource

23.

When Happy People Make Society Unhappy Emotions Affect Tax Compliance Behavior

Number of pages: 40 Posted: 08 May 2023
Martin Fochmann, Frank Hechtner, Erich Kirchler and Peter N. C. Mohr
Free University of Berlin, Friedrich-Alexander-Universität Erlangen-Nürnberg, University of Vienna - Faculty of Psychology and Free University of Berlin (FUB) - Department of Business and Economics
Downloads 16 (918,662)

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Compliance attitudes, compliance behavior, Emotions, tax evasion, Experimental Economics

24.

Multidimensional Tax Compliance Attitude

Freie Universität Berlin, School of Business & Economics Discussion Paper No. 2023/7 FACTS
Number of pages: 60 Posted: 23 Oct 2023
Christoffer Bruns, Martin Fochmann, Peter N. C. Mohr and Benno Torgler
Free University of Berlin (FUB) - School of Business & Economics, Free University of Berlin, Free University of Berlin (FUB) - Department of Business and Economics and Queensland University of Technology
Downloads 14 (938,616)

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Behavioral economics, compliance attitudes, compliance behavior, tax evasion, heterogeneous individuals

25.

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
Free University of Berlin, University of Würzburg and University of Magdeburg

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tax perception, risk-taking behavior, distorting taxation

26.

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, Free University of Berlin and Otto-von-Guericke-Universität Magdeburg

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

27.

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
Free University of Berlin, University of Würzburg and University of Magdeburg

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Risk-Taking Behavior, Distorting Taxation, Tax Perception