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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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.
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

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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.