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Framing Effects in Taxation

An Empirical Study Using the German Income Tax Schedule

  • Stefan Traub

Part of the Contributions to Economics book series (CE)

Table of contents

  1. Front Matter
    Pages i-ix
  2. Introduction

    1. Stefan Traub
      Pages 1-4
  3. Framing Effects: Theory and Evidence

    1. Front Matter
      Pages 5-5
    2. Stefan Traub
      Pages 7-27
    3. Stefan Traub
      Pages 53-76
    4. Stefan Traub
      Pages 77-91
  4. Framing Effects in the Perception of Taxation: An Empirical Study

    1. Front Matter
      Pages 97-97
    2. Stefan Traub
      Pages 99-126
    3. Stefan Traub
      Pages 127-159
    4. Stefan Traub
      Pages 161-166
  5. Back Matter
    Pages 167-208

About this book

Introduction

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).

Keywords

Einkommenssteuer Framing Effects Income Tax Motivation Steuern Taxation organizations

Authors and affiliations

  • Stefan Traub
    • 1
  1. 1.Institut für Finanzwissenschaft und SozialpolitikUniversity of KielKielGermany

Bibliographic information

  • DOI https://doi.org/10.1007/978-3-642-95938-7
  • Copyright Information Physica-Verlag Heidelberg 1999
  • Publisher Name Physica-Verlag HD
  • eBook Packages Springer Book Archive
  • Print ISBN 978-3-7908-1240-4
  • Online ISBN 978-3-642-95938-7
  • Series Print ISSN 1431-1933
  • Buy this book on publisher's site