The name game for contributions
Hundsdoerfer, Jochen ;  Sielaff, Christian ;  Blaufus, Kay ;  Kiesewetter, Dirk ;  Weimann, Joachim ;  ;  Universität <Berlin, Freie Universität> / Fachbereich Wirtschaftswissenschaft

Main titleThe name game for contributions
Subtitleinfluence of labeling and earmarking on the perceived tax burden
AuthorHundsdoerfer, Jochen
AuthorSielaff, Christian
AuthorBlaufus, Kay
AuthorKiesewetter, Dirk
AuthorWeimann, Joachim
EditorUniversität <Berlin, Freie Universität> / Fachbereich Wirtschaftswissenschaft
No. of Pages28 S.
Series ; 2010,12 : FACTS
KeywordsTax Labeling; Tax Earmarking; Perceived Tax Burden; Behavioral Taxation; Non Rational Behavior; Conjoint Analysis; Education Allowance; Contribution System; Health Insurance
Classification (DDC)336 Public finance
AbstractIn this paper we apply conjoint analysis as an empirical method to study the influence of tax
labeling and tax earmarking on the perceived tax burden. As reference for the individual
behavior we use the model of a rational utility maximizer described by the economic theory.
We determine a significant influence of the labeling and the earmarking of taxes. We can
show that the labeling and earmarking effect can decrease the perceived tax burden for the test
persons which results in a deviation from a (rational) consumption maximizing behavior.
These results give important implications for tax policy regarding further reforms of the tax
and contribution system.
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FU DepartmentDepartment Business and Economics
Other affiliation(s)Lehrstuhl für Betriebswirtschaftslehre, insb. Betriebswirtschaftliche Steuerlehre
Year of publication2010
Type of documentBook
Terms of use/Rights Nutzungsbedingungen
Created at2010-05-10 : 04:45:11
Last changed2016-01-05 : 02:38:19
Static URLhttp://edocs.fu-berlin.de/docs/receive/FUDOCS_document_000000005412