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Tax Perception: An empirical survey

Author

Listed:
  • Fochmann, Martin
  • Kiesewetter, Dirk
  • Blaufus, Kay
  • Hundsdoerfer, Jochen
  • Weimann, Joachim
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.

Suggested Citation

  • Fochmann, Martin & Kiesewetter, Dirk & Blaufus, Kay & Hundsdoerfer, Jochen & Weimann, Joachim, 2010. "Tax Perception: An empirical survey," arqus Discussion Papers in Quantitative Tax Research 99, arqus - Arbeitskreis Quantitative Steuerlehre.
    • Handle: RePEc:zbw:arqudp:99
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    References listed on IDEAS

    as
    1. Gärling, Tommy & Gamble, Amelie, 2008. "Perceived inflation and expected future prices in different currencies," Journal of Economic Psychology, Elsevier, vol. 29(4), pages 401-416, August.
    2. Gerxhani, Klarita & Schram, Arthur, 2006. "Tax evasion and income source: A comparative experimental study," Journal of Economic Psychology, Elsevier, vol. 27(3), pages 402-422, June.
    3. Heinz König & François Laisney & Michael Lechner & Winfried Pohlmeier, 1995. "Tax Illusion and Labour Supply of Married Women: Evidence from German Data," Kyklos, Wiley Blackwell, vol. 48(3), pages 347-368, August.
    4. Hannelore Weck-Hannemann & Werner W. Pommerehne, 1989. "Einkommensteuerhinterziehung in der Schweiz: Eine empirische Analyse," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 125(IV), pages 515-556, December.
    5. Brannas, Kurt & Karlsson, Niklas, 1996. "Estimating the perceived tax scale within a labor supply model," Economics Letters, Elsevier, vol. 52(1), pages 75-79, July.
    6. Werner Güth & Rupert Sausgruber, 2008. "Voting between tax regimes to fund a public good," Economics of Governance, Springer, vol. 9(4), pages 287-303, October.
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    Cited by:

    1. Roberto Dell'Anno & Vincenzo Maria De Rosa, 2013. "The Relevance of the Theory of Fiscal Illusion. The Case of the Italian Tax System," HISTORY OF ECONOMIC THOUGHT AND POLICY, FrancoAngeli Editore, vol. 2013(2), pages 63-92.
    2. Werner, Peter & Riedl, Arno, 2018. "The role of experiments for policy design," Research Memorandum 022, Maastricht University, Graduate School of Business and Economics (GSBE).
    3. Roberto Dell’Anno & Paulo Mourao, 2012. "Fiscal Illusion around the World," Public Finance Review, , vol. 40(2), pages 270-299, March.

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    More about this item

    Keywords

    taxation; tax perception; literature survey;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
    • D03 - Microeconomics - - General - - - Behavioral Microeconomics: Underlying Principles

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