Framing Effects In Taxation
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Framing Effects In Taxation
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Author : Stefan Traub
language : en
Publisher: Springer Science & Business Media
Release Date : 2012-12-06
Framing Effects In Taxation written by Stefan Traub and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-12-06 with Business & Economics categories.
On October 24th, 1994, the pro-government German newspaper 'Die Welt' reported that the Minister of Family Affairs, Mrs. Hannelore Ransch, member of the ruling Christian Democratic Union (CD U), withdrew her candidacy for a second term after serving a four year term. While Chancellor Helmut Kohl and other party colleagues officially expressed their regret for this move, the conservative press openly announced their relief. A symbolic photo of Ransch was published together with the article: In the background, two direction indicators are discernable, one pointing to the 'emergency exit' and the other to the 'escape route'. What led up to this state of affairs? Some months before, Ransch had triggered off a storm of public indignation due to her proposal to partly re place the present German child-benefit system by 'tax fines for the childless'. To be exact, the minister's idea was to distinctly increase child allowance and child benefit, and to bill childless families for this measure, that is, childless couples and singles should have to payoff a tax surcharge christened 'Zu kunftsbeitrag' (,contribution to the future'). However, only the second part of her proposal, the tax fine, made it to the headlines (compare, for exam ple, 'Frankfurter Allgemeine Zeitung', February 19th, 1994, and 'Die Welt', March 28th, 1994).
Framing Effects In Taxation
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Author : Stefan Traub
language : en
Publisher:
Release Date : 1999-10-19
Framing Effects In Taxation written by Stefan Traub and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999-10-19 with categories.
The subject of this work is framing effects in the perception of taxation. Its purpose is to demonstrate that the framing of the tax system, i.e. describing the tax system either in terms of gains or losses, can significantly alter peoples preferences for taxation. In order to investigate such framing effects empirically, a large survey among the personnel of several North-German firms was conducted. The first part of the book gives a comprehensive survey of the literature concerned with framing effects a task that has not yet been done - and also provides new insights into the theory of framing. The second part reports on the results gained from our empirical investigation. It is shown that people indeed are susceptible to framing effects in the way hypothesized. The results strongly support Richard Thaler's endowment-effect hypothesis.
Framing Effects On The Use Of Tax Rebates
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Author : Dennis John Mak
language : en
Publisher:
Release Date : 2003
Framing Effects On The Use Of Tax Rebates written by Dennis John Mak and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Tax rebates categories.
Experimental Evidence Of Tax Framing Effects On The Work Leisure Decision
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Author : David Gamage
language : en
Publisher:
Release Date : 2018
Experimental Evidence Of Tax Framing Effects On The Work Leisure Decision written by David Gamage and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with categories.
We report results from an experiment designed to evaluate the impact of different descriptions of the after-tax wage on both (1) subjects' willingness to perform a work task rather than an alternative leisure option, and (2) the amount of work performed by those subjects selecting the work task. Utilizing an experimental design that facilitates both within and between-subject comparisons, we find that subjects' willingness to work varies with the framing of the after-tax wage and that, in particular, subjects are much less willing to work when the returns to work are framed as a low wage plus a bonus than when the returns are described as a high wage minus a tax. Along the intensive margin we find suggestive evidence that subjects stop working just before their wage becomes subject to a significantly higher marginal tax rate, but we do not observe similar clustering when gross wages become subject to an equivalent wage decrease that is not described as a tax increase.
Transparency Diminishes Framing Effects In Voting On Redistribution
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Author : Fabian Paetzel
language : en
Publisher:
Release Date : 2017
Transparency Diminishes Framing Effects In Voting On Redistribution written by Fabian Paetzel and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with categories.
Framing And Salience Effects In Tax Evasion Decisions An Experiment On Underreporting And Overdeducting
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Author : Martin Fochmann
language : en
Publisher:
Release Date : 2018
Framing And Salience Effects In Tax Evasion Decisions An Experiment On Underreporting And Overdeducting written by Martin Fochmann and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with categories.
Tax evasion costs governments worldwide trillions of U.S. dollars. Thus, a comprehensive understanding of tax evasion behavior is needed to ensure that tax evasion is combatted effectively. Using different controlled and incentivized experiments, we analyze whether taxpayers are more willing to evade taxes by underreporting positive income (e.g., business or nonbusiness income) than by overdeducting negative income (e.g., deductions, credits, or losses). We robustly observe an asymmetric tax evasion behavior. Specifically, subjects are less compliant in case of positive income. We argue that this result can be explained by an asymmetric evaluation of tax payments and tax refunds in accordance with prospect theory and the income tax withholding phenomenon. However, in an experimental environment in which the interaction of positive and negative income reporting is made very saliently and in which we consequently expect that subjects decide on both tax evasion decisions jointly, the effect vanishes. We therefore provide evidence that 1) tax evasion behavior is asymmetrically in case of positive and negative income reporting and that 2) the salience of income interaction plays an important role in tax evasion decisions.
Winning With Words
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Author : Brian F. Schaffner
language : en
Publisher: Routledge
Release Date : 2009-09-10
Winning With Words written by Brian F. Schaffner and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-09-10 with Political Science categories.
Today's politicians and political groups devote great attention and care to how their messages are conveyed. From policy debates in Congress to advertising on the campaign trail, they carefully choose which issues to emphasize and how to discuss them in the hope of affecting the opinions and evaluations of their target audience. This groundbreaking text brings together prominent scholars from political science, communication, and psychology in a tightly focused analysis of both the origins and the real-world impact of framing. Across the chapters, the authors discuss a broad range of contemporary issues, from taxes and health care to abortion, the death penalty, and the teaching of evolution. The chapters also illustrate the wide-ranging relevance of framing for many different contexts in American politics, including public opinion, the news media, election campaigns, parties, interest groups, Congress, the presidency, and the judiciary.
Framing And Loss Aversion In Tax Reporting Behavior
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Author : Markus Diller
language : en
Publisher:
Release Date : 2020
Framing And Loss Aversion In Tax Reporting Behavior written by Markus Diller and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with categories.
This paper investigates the presence of framing effects and loss aversion in tax reporting behavior of wage earners using a balanced panel of German income tax return data. Reference dependence and loss aversion suggest that individuals in a perceived loss situation attribute higher value to a given amount of positive change in outcome than individuals in a perceived gain situation do. Applied to tax reporting behavior, taxpayers who perceive their tax situation as unfavorable compared to a given reference point are expected to make greater effort or accept higher costs to prevent or reduce that perceived loss than taxpayers perceiving themselves to be in a favorable situation. Greater effort can in turn be associated with higher reporting aggressiveness. We identify a potential reference point in taxpayers' previous year's outcome and examine whether taxpayers claim higher additional tax deductions in a loss situation than in a gain situation. We use a difference-in-difference approach with a one-on-one matching strategy to analyze reporting behavior. We find that taxpayers in a loss situation claim higher income-related deductions than taxpayers in a gain situation.
Framing And Taxation
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Author : Edward J. McCaffery
language : en
Publisher:
Release Date : 2005
Framing And Taxation written by Edward J. McCaffery and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with categories.
Three studies of attitudes toward tax policies were conducted on the World Wide Web. The results show several effects. In penalty aversion, subjects preferred bonuses over penalties, when policies differ only in how they are formally described. In the Schelling effect, subjects prefer both higher bonuses (for children) for the poor than for the rich and higher penalties (for being childless) for the rich than for the poor. In the neutrality bias, subjects preferred separate filing for married couples more when it was presented in a format that emphasized the effect of marriage (where it is neutral) than in one that emphasized the effect of the number of earners in a couple (where one-earner couples pay more). In the status-quo effect, subjects preferred the specified starting point to any change. Finally, in the metric effect, subjects favored more progressiveness in tax burdens when taxes were expressed in percent than when they were expressed in dollars. The research suggests a general framework. Subjects approach a given decision problem with strong independent norms or ideals, such as, here, "do no harm," "avoid penalties," "treat likes alike," "help children," and "expect the rich to pay more." They then evaluate the problem on the basis of the most salient norms. In a complex area such as tax, independently attractive ideals are often in conflict, and the result is shifting, inconsistent preferences.
Tax Evasion
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Author : Paul Webley
language : en
Publisher: Cambridge University Press
Release Date : 1991-08-30
Tax Evasion written by Paul Webley and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991-08-30 with Psychology categories.
This book explores tax evasion through an extensive psychological approach, surveys and official records to simulate real-world cases.
