BMF-project: “Perceived tax burden“
The project focuses on the measurement of the perceived tax and fee burden. The part of the project includes an overview of the existing literature and is supposed to answer the question, whether there is evidence for a distorted perception of taxes. In the second part the effect of the complexity of the tax and fee law on the perceived burden is analyzed. Furthermore it is studied how taxpayers evaluate the service in return for the social security contributions and under which conditions also taxes are associated with rewards. Both questions will be answered by conjoint-analyses. In the third part laboratory experiments give information if a “tax illusion” can be shown at individual decisions. It analyzes how taxes on the earned income influence the decision of offering labour.
Duration: The project is expected to be conducted until 10/2009
Cooperation partners: The project takes place in close collaboration with Prof. Dr. Jochen Hundsdoerfer Freie Universität Berlin, Prof. Dr. Kay Blaufus Europa-Universität Frankfurt (Oder), Prof. Dr. Dirk Kiesewetter Universität Würzburg.