Framing Effects In Taxation: An Empirical Study Using The German Income Tax Schedule by Stefan TraubFraming Effects In Taxation: An Empirical Study Using The German Income Tax Schedule by Stefan Traub

Framing Effects In Taxation: An Empirical Study Using The German Income Tax Schedule

byStefan Traub

Paperback | October 19, 1999

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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).
Title:Framing Effects In Taxation: An Empirical Study Using The German Income Tax ScheduleFormat:PaperbackDimensions:217 pagesPublished:October 19, 1999Publisher:Physica-Verlag HDLanguage:English

The following ISBNs are associated with this title:

ISBN - 10:3790812404

ISBN - 13:9783790812404


Table of Contents

Introduction.- Framing Effects: Theory and Evidence: The Organization of Experience: Outline of Part I; On Billiard Players, Cognitive Limitations, and Intuitive Scientists; Description Invariance; Contingent Decision-Making; Working Definitions of the Framing Effects.- Prospect Theory: Outline of the Chapter; Theory; Empirical and Experimental Performance; A Selection of Framing Experiments; A Problem with Reference Points.- The Endowment Effect: Outline of the Chapter; Theoretical Aspects; An Excursion: Contingent Valuation; Empirical Evidence; Some Implications for Economic Analysis.- The Status Quo Bias: Outline of the Chapter; Stability versus Change; Empirical and Experimental Evidence; Some Possible Explanations; The Omission Bias.- Upshot.- Framing Effects in the Perception of Taxation: An Empirical Study: The Survey: Motivation and Outline; Test Method; The German Tax and Transfer System in a Nutshell; The Questionnaire; Procedure; Data Sources; Breakdown of the Sample.- Results: Notation and Data Preparation; Hypotheses; Testing for the Endowment Effect; Testing for the Influence of Personl Characteristics and Attitudes; Testing for the Schelling Effect.- Summary and Conclusion.