The Influence of Tax Labeling and Tax Earmarking on the Willingness to Contribute — A Conjoint Analysis

Hundsdoerfer, Jochen; Sielaff, Christian; Blaufus, Kay; Kiesewetter, Dirk; Weimann, Joachim

doi:10.1007/bf03396862

Cited by 11 publications

(12 citation statements)

References 35 publications

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“…Eckel et al (2005) observe in a laboratory experiment that the willingness to donate is lower if the decision problem is embedded in a tax context. Hundsdoerfer et al (2013) find that individuals perceive an additional income tax burden as less negatively if it is labeled as "health insurance premium" or "education allowance" than as an "income tax". Löfgren and Nordblom (2009) reports that the tax label "gasoline tax" leads to stronger reluctance than the tax label "CO 2 tax on gasoline".…”

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confidence: 89%

The Effects of Rewards on Tax Compliance Decisions

Fochmann

Kroll

2014

SSRN Journal

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Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. Terms of use: Documents in AbstractWe analyze how the redistribution of tax revenues influences tax compliance behavior by applying different reward mechanisms. In our experiment, subjects have to make two decisions. In the first stage, subjects decide on the contribution to a public good. In the second stage, subjects declare their income from the first stage for taxation. Our main results are threefold: First, from an aggregated perspective, rewards have a negative overall effect on tax compliance. Second, we observe that rewards affect the decision of taxpayers asymmetrically. In particular, rewards have either no effect (for those who are rewarded) or a negative effect (for those who are not rewarded) on tax compliance. Thus, if a high compliance rate of taxpayers is preferred, rewards should not be used by the tax authority. Third, we find an inverse u-shaped relationship between public good contribution and tax compliance. In particular, up to a certain level, tax compliance increases with subjects' own contributions to the public good. Above this level, however, tax compliance decreases with the public good contribution.

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confidence: 89%

The Effects of Rewards on Tax Compliance Decisions

Fochmann

Kroll

2014

SSRN Journal

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“…Empirical results suggest that the label 'tax' itself may be negatively perceived by tax averse individuals and that changing the label of a tax affects its perceived burden (e.g., Hundsdoerfer, Sielaff, Blaufus, Kiesewetter, & Weimann, 2013Löfgren & Nordblom, 2009). Also, the framing of a tax reduction as a bonus instead of a rebate seems to influence spending behavior (e.g., .…”

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confidence: 99%

“…Different labels for taxes can affect the perceived tax burden (Hundsdoerfer et al, 2013;Löfgren & Nordblom, 2009). The label 'tax' itself can affect the perceived burden of tax averse subjects ).…”

Section: Tax Labelsmentioning

confidence: 99%

Tax Misperception and Its Effects on Decision Making – a Literature Review

Blaufus

Chirvi²,

Huber³

et al. 2020

SSRN Journal

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Previous accounting research shows that taxes affect decision making by individuals and firms. Most studies assume that agents have accurate perception regarding their tax burden. However, there is a growing body of literature analyzing whether taxes are indeed perceived correctly. We review 124 studies on the measurement of tax misperception and its behavioral implications. The review reveals that many taxpayers have substantial tax misperceptions that lead to biased decision making. We develop a Behavioral Taxpayer Response Model on the impact of provided tax information on tax perception. Besides individual traits, characteristics of the tax information and the decision environment determine the extent of tax misperception. We discuss opportunities for future research and methodological limitations. While there is much evidence on tax misperception at the individual level, we hardly find any research at the firm level. Little is known about the real effects of managers' tax misperception and on how tax information is strategically managed to impact stakeholders. This research gap is surprising as a large part of the accounting literature analyzes decision making and disclosure of firms. We recommend a mixed-method approach combining experiments, surveys, and archival data analyses to improve the knowledge on tax misperception and its consequences.

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“…Logo, um aumento de 60 euros a título de "sobretaxa para educação" é menos sentido do que um aumento de 40 euros no imposto de renda, embora, nominalmente, este seja evidentemente menor. 64 Quanto à influência da afetação no grupo E, os resultados foram ainda mais expressivos na confirmação da hipótese. Enquanto o grupo L havia apresentado uma utilidade de 0,1292 para a "sobretaxa para educação", a "sobretaxa de imposto de renda", sendo conhecida sua predestinação a fundos para educação, apresentou utilidade de 0,2887, superando a primeira em mais que o dobro.…”

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“…65 Por derradeiro, o grupo LE se submeteu no experimento ao teste dos efeitos de afetação e etiquetamento operando simultaneamente. Nesse caso, a utilidade para "sobretaxa para educação" mostrou-se inferior (0,2425) à do grupo E (0,2887), sem ser, contudo, tal diferença estatisticamente relevante.…”

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Tributos Afetados: Perspectivas Da Teoria Da Escolha Pública, Da Moral Tributária E Da Eficiência Econômica

Rossini

Kanayama

2017

REI

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RESUMO:A incerteza é um dos defeitos do sistema tributário brasileiro.O defeito não está, apenas, na configuração dos tributos, mas na inexistência de paralelo entre a arrecadação e o gasto. Trata-se de imbróglio que prejudica a eficiência econômica da tributação e da alocação de recursos em respeito à Justiça Fiscal. O artigo apreciará a afetação de tributos, analisando a bibliografia estrangeira, as experiências de outros países, visando à análise do caso brasileiro. PALAVRAS-CHAVE:Afetação; Eficiência Tributária; Justiça Fiscal. ABSTRACT:One of the weakness of the Brazilian tax system is the uncertainty. The defect is not in the set of taxes, but in the nonexistent parallel between public revenues and expenditures. This is the burden that harms the economic efficiency of taxation and the resources allocation in respect to the Fiscal Justice. The article aims the study of earmarked taxes, analyzing foreign works and experiences, in comparison with Brazilian case.

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The Influence of Tax Labeling and Tax Earmarking on the Willingness to Contribute — A Conjoint Analysis

Cited by 11 publications

References 35 publications

The Effects of Rewards on Tax Compliance Decisions

The Effects of Rewards on Tax Compliance Decisions

Tax Misperception and Its Effects on Decision Making – a Literature Review

Tributos Afetados: Perspectivas Da Teoria Da Escolha Pública, Da Moral Tributária E Da Eficiência Econômica

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