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Introduction to the Special Issue »Behavioral Taxation« 《行为税收》特刊导论
IF 0.5 4区 经济学
Finanzarchiv Pub Date : 2022-01-01 DOI: 10.1628/fa-2022-0005
Martin Fochmann
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引用次数: 0
Fining Tax Evasion: Is Adjusting Fines to Level of Income Fairer Than Basing Fines Solely on the Evaded Amount? 逃税罚款:根据收入水平调整罚款比仅根据逃税金额罚款更公平吗?
IF 0.5 4区 经济学
Finanzarchiv Pub Date : 2022-01-01 DOI: 10.1628/fa-2022-0011
Stephan Muehlbacher, Thomas Sabitzer
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引用次数: 0
User Prices and Multiplicity in a Simple General Equilibrium Model 一个简单一般均衡模型中的用户价格和多重性
IF 0.5 4区 经济学
Finanzarchiv Pub Date : 2022-01-01 DOI: 10.1628/fa-2022-0012
G. Economides, A. Philippopoulos
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引用次数: 0
Gender Discriminatory Taxes, Fairness Perception, and Labor Supply 性别歧视税收、公平认知与劳动力供给
IF 0.5 4区 经济学
Finanzarchiv Pub Date : 2022-01-01 DOI: 10.17169/REFUBIUM-26806
Jochen Hundsdoerfer, Eva Matthaei
{"title":"Gender Discriminatory Taxes, Fairness Perception, and Labor Supply","authors":"Jochen Hundsdoerfer, Eva Matthaei","doi":"10.17169/REFUBIUM-26806","DOIUrl":"https://doi.org/10.17169/REFUBIUM-26806","url":null,"abstract":"In this paper, we examine the gender specific impact of discriminatory taxation on fairness perception and individual labor supply decisions. Using the controlled environment of an experimental laboratory, we manipulate both distributional as well as procedural justice of taxation between subjects. We violate distributional fairness through the random application of tax rates, while procedural justice is broken by levying discriminatory tax rates based on taxpayer gender. For both inequality in outcome as well as discrimination, we find strong differences in reactions between male and female participants. Male participants perceived gender discriminatory taxation as unfair in and of itself. Female participants perceived random taxation as well as gender discriminatory taxation to be unfair, as long as they ended up with the higher tax rate. The perceived fairness strongly drove (did not affect) male (female) participants' labor supply. Taken both subgroups together, while mere outcome inequality did not influence labor supply decisions significantly, we find evidence of a negative effect of gender-based discrimination on labor supply.","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"36 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79123637","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Behavioral Taxation: Opportunities and Challenges 行为税收:机遇与挑战
IF 0.5 4区 经济学
Finanzarchiv Pub Date : 2022-01-01 DOI: 10.1628/fa-2022-0003
B. Torgler
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引用次数: 3
Zum Jammern und Lachen der Täter 很让人忧心忡忡的
IF 0.5 4区 经济学
Finanzarchiv Pub Date : 2021-05-11 DOI: 10.30820/1434-7849-2020-1-2-117
Matthias Monecke
{"title":"Zum Jammern und Lachen der Täter","authors":"Matthias Monecke","doi":"10.30820/1434-7849-2020-1-2-117","DOIUrl":"https://doi.org/10.30820/1434-7849-2020-1-2-117","url":null,"abstract":"","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"6 1","pages":"117-120"},"PeriodicalIF":0.5,"publicationDate":"2021-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88762722","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Verschwörungstheorien und Umsturzfantasien im Lichte von Corona Corona观点里的阴谋论推翻政府的想象
IF 0.5 4区 经济学
Finanzarchiv Pub Date : 2021-05-11 DOI: 10.30820/1434-7849-2020-1-2-153
Dustin Henze
{"title":"Verschwörungstheorien und Umsturzfantasien im Lichte von Corona","authors":"Dustin Henze","doi":"10.30820/1434-7849-2020-1-2-153","DOIUrl":"https://doi.org/10.30820/1434-7849-2020-1-2-153","url":null,"abstract":"","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"69 1","pages":"153-156"},"PeriodicalIF":0.5,"publicationDate":"2021-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86560055","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Betroffenheit versus Wissenschaft – Anfänge einer Debatte 这是委员会对科学的讨论
IF 0.5 4区 经济学
Finanzarchiv Pub Date : 2021-05-11 DOI: 10.30820/1434-7849-2020-1-2-130
Jessica Lütgens
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引用次数: 0
Verschwörungsideologien und Verleugnung 逃避事实
IF 0.5 4区 经济学
Finanzarchiv Pub Date : 2021-05-11 DOI: 10.30820/1434-7849-2020-1-2-157
M. Zander
{"title":"Verschwörungsideologien und Verleugnung","authors":"M. Zander","doi":"10.30820/1434-7849-2020-1-2-157","DOIUrl":"https://doi.org/10.30820/1434-7849-2020-1-2-157","url":null,"abstract":"","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"19 1","pages":"157-160"},"PeriodicalIF":0.5,"publicationDate":"2021-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76443535","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Mit Rechten sprechen 右，左，右
IF 0.5 4区 经济学
Finanzarchiv Pub Date : 2021-05-11 DOI: 10.30820/1434-7849-2020-1-2-165
R. Schramm
{"title":"Mit Rechten sprechen","authors":"R. Schramm","doi":"10.30820/1434-7849-2020-1-2-165","DOIUrl":"https://doi.org/10.30820/1434-7849-2020-1-2-165","url":null,"abstract":"","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"79 1","pages":"165-169"},"PeriodicalIF":0.5,"publicationDate":"2021-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83798575","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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