Tax Perception - An Empirical Survey

Arqus Discussion Paper No. 99

44 Pages Posted: 13 Nov 2010 Last revised: 20 Nov 2010

See all articles by Martin Fochmann

Martin Fochmann

Free University of Berlin; University of Cologne

Dirk Kiesewetter

University of Würzburg

Kay Blaufus

Leibniz Universität Hannover

Jochen Hundsdoerfer

Free University of Berlin (FUB); Norwegian Center for Taxation

Joachim Weimann

Otto-von-Guericke-Universität Magdeburg - Institute of Economics and Business Administration; CESifo (Center for Economic Studies and Ifo Institute)

Date Written: March 1, 2010

Abstract

This paper gives a survey of the experimental literature on the perception (bias) of individuals with respect to their own tax burden and its effect on economic decisions. Six strands of literature are discussed: (1) perception of marginal tax rates, (2) influence of tax complexity on tax perception, (3) taxation and incentives to work, (4) tax salience, (5) tax morale and fairness and (6) money illusion, perceived inflation and fiscal drag. The literature discussed contains more evidence for than against a perception bias.

Keywords: taxation, tax perception, literature survey

JEL Classification: H24, H31, D03

Suggested Citation

Fochmann, Martin and Kiesewetter, Dirk and Blaufus, Kay and Hundsdoerfer, Jochen and Weimann, Joachim, Tax Perception - An Empirical Survey (March 1, 2010). Arqus Discussion Paper No. 99. Available at SSRN: https://ssrn.com/abstract=1707443 or http://dx.doi.org/10.2139/ssrn.1707443

Martin Fochmann

Free University of Berlin ( email )

Thielallee 73
Accounting and Taxation
Berlin, 14195
Germany

University of Cologne ( email )

Albertus-Magnus-Platz
Behavioral Accounting/Taxation/Finance
Cologne, 50923
Germany

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

Dirk Kiesewetter (Contact Author)

University of Würzburg ( email )

Sanderring 2
Würzburg, D-97070
Germany

Kay Blaufus

Leibniz Universität Hannover ( email )

Institut für Betriebswirtschaftliche Steuerlehre
Koenigsworther Platz 1
Hannover, 30167
Germany

Jochen Hundsdoerfer

Free University of Berlin (FUB) ( email )

Norwegian Center for Taxation ( email )

Helleveien 30
Bergen, Bergen 5045
Norway

Joachim Weimann

Otto-von-Guericke-Universität Magdeburg - Institute of Economics and Business Administration ( email )

Universitaetsplatz 2
Magdeburg, 39016
Germany

CESifo (Center for Economic Studies and Ifo Institute)

Poschinger Str. 5
Munich, DE-81679
Germany

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