Framing Effects in Taxation An Empirical Study Using the German Income Tax Schedule
Aus der Reihe
Contributions to Economics
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- Taschenbuch ausgewählt
- eBook
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Sprache:Englisch
Fr. 137.00
inkl. gesetzl. MwSt.,
Beschreibung
Produktdetails
Einband
Taschenbuch
Erscheinungsdatum
19.10.1999
Verlag
PhysicaSeitenzahl
207
Maße (L/B/H)
23.5/15.5/1.2 cm
Auflage
1. Auflage
Sprache
Englisch
ISBN
978-3-7908-1240-4
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.BRIn order to investigate such framing effects empirically , a large survey among the personnel of several North-German firms was conducted.BRThe 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.
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