Download or read book Framing Effects in Taxation written by Stefan Traub and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 211 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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).
Download or read book Framing Effects in Taxation written by Stefan Traub and published by . This book was released on 1999-10-19 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Framing Effects on the Use of Tax Rebates written by Dennis John Mak and published by . This book was released on 2003 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Winning with Words written by Brian F. Schaffner and published by Routledge. This book was released on 2009-09-10 with total page 214 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Experimental Evidence of Tax Framing Effects on the Work Leisure Decision written by David Gamage and published by . This book was released on 2018 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Transparency Diminishes Framing effects in Voting on Redistribution written by Fabian Paetzel and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Evasion written by Paul Webley and published by Cambridge University Press. This book was released on 1991-08-30 with total page 182 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores tax evasion through an extensive psychological approach, surveys and official records to simulate real-world cases.
Download or read book Framing and Loss Aversion in Tax Reporting Behavior written by Markus Diller and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Framing and Salience Effects in Tax Evasion Decisions An Experiment on Underreporting and Overdeducting written by Martin Fochmann and published by . This book was released on 2018 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book The Economic Psychology of Tax Behaviour written by Erich Kirchler and published by Cambridge University Press. This book was released on 2007-06-21 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax evasion is a complex phenomenon which is influenced not just by economic motives but by psychological factors as well. Economic-psychological research focuses on individual and social representations of taxation as well as decision-making. In this 2007 book, Erich Kirchler assembles research on tax compliance, with a focus on tax evasion, and integrates the findings into a model based on the interaction climate between tax authorities and taxpayers. The interaction climate is defined by citizens' trust in authorities and the power of authorities to control taxpayers effectively; depending on trust and power, either voluntary compliance, enforced compliance or no compliance are likely outcomes. Featuring chapters on the social representations of taxation, decision-making and self-employed income tax behaviour, this book will appeal to researchers in economic psychology, behavioural economics and public administration.
Download or read book Frame It Again written by José Luis Bermúdez and published by Cambridge University Press. This book was released on 2020-11-05 with total page 341 pages. Available in PDF, EPUB and Kindle. Book excerpt: Learn how to tackle personal dilemmas and the deadlock of political discourse by using this book's rational framing techniques.
Download or read book When Can You Trust the Experts written by Daniel T. Willingham and published by John Wiley & Sons. This book was released on 2012-06-20 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: Clear, easy principles to spot what's nonsense and what's reliable Each year, teachers, administrators, and parents face a barrage of new education software, games, workbooks, and professional development programs purporting to be "based on the latest research." While some of these products are rooted in solid science, the research behind many others is grossly exaggerated. This new book, written by a top thought leader, helps everyday teachers, administrators, and family members—who don't have years of statistics courses under their belts—separate the wheat from the chaff and determine which new educational approaches are scientifically supported and worth adopting. Author's first book, Why Don't Students Like School?, catapulted him to superstar status in the field of education Willingham's work has been hailed as "brilliant analysis" by The Wall Street Journal and "a triumph" by The Washington Post Author blogs for The Washington Post and Brittanica.com, and writes a column for American Educator In this insightful book, thought leader and bestselling author Dan Willingham offers an easy, reliable way to discern which programs are scientifically supported and which are the equivalent of "educational snake oil."
Download or read book IRA type Savings Plans written by John David Critchett and published by . This book was released on 1997 with total page 390 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Cambridge Handbook of Consumer Psychology written by Cait Lamberton and published by Cambridge University Press. This book was released on 2023-04-06 with total page 873 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the last two years, consumers have experienced massive changes in consumption – whether due to shifts in habits; the changing information landscape; challenges to their identity, or new economic experiences of scarcity or abundance. What can we expect from these experiences? How are the world's leading thinkers applying both foundational knowledge and novel insights as we seek to understand consumer psychology in a constantly changing landscape? And how can informed readers both contribute to and evaluate our knowledge? This handbook offers a critical overview of both fundamental topics in consumer psychology and those that are of prominence in the contemporary marketplace, beginning with an examination of individual psychology and broadening to topics related to wider cultural and marketplace systems. The Cambridge Handbook of Consumer Psychology, 2nd edition, will act as a valuable guide for teachers and graduate and undergraduate students in psychology, marketing, management, economics, sociology, and anthropology.
Download or read book Framing and Taxation written by Edward J. McCaffery and published by . This book was released on 2005 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Frame it Again written by José Luis Bermúdez and published by . This book was released on 2021 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt: Framing effects are everywhere. An estate tax looks very different to a death tax. Gun safety seems to be one thing and gun control another. Yet, the consensus from decision theorists, finance professionals, psychologists, and economists is that frame-dependence is completely irrational. This book challenges that view. Some of the toughest decisions we face are just clashes between different frames. It is perfectly rational to value the same thing differently in two different frames, even when the decision-maker knows that these are really two sides of the same coin. Frame It Again sheds new light on the structure of moral predicaments, the nature of self-control, and the rationality of co-operation. Framing is a powerful tool for redirecting public discussions about some of the most polarizing contemporary issues, such as gun control, abortion, and climate change. Learn effective problem-solving and decision-making to get the better of difficult dilemmas.
Download or read book The Effect of Tax Structure Variables on the Decision Frame Adopted and the Tax Reporting Choice written by Cynthia Ann Copp and published by . This book was released on 1991 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt:
