Psychologie, Wachstum und Reformfähigkeit

Heinemann, Friedrich; Förg, Michael; Frey, Dieter; Jonas, Eva; Rotfuß, Waldemar; Traut‐Mattausch, Eva; Westerheide, Peter

doi:10.5771/9783845208824

Cited by 14 publications

(9 citation statements)

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“…Die Reformentscheidung mit verzögerter Implementation ist auch im Kontext anderer Politikfelder eine immer wieder praktizierte und erfolgversprechende Reformstrategie (Heinemann et al, 2008a, Kap. 8; 2008b).…”

Section: Die Verzögerte Implementation Als Ausweg Aus Einem Reformunclassified

Eine Gabe an St. Nimmerlein? - Zur zeitlichen Dimension der Schuldenbremse

Heinemann

2010

Perspektiven Der Wirtschaftspolitik

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This paper analyzes the effectiveness of the tax and transfer systems in the European Union and the US to act as an automatic stabilizer in the current economic crisis. We consider two scenarios: a proportional income shock and a shock on employment which increases the rate of unemployment. We find that automatic stabilizers absorb 38 per cent of a proportional income shock in the EU, compared to 32 per cent in the US. In the case of an unemployment shock 48 per cent of the shock is absorbed in the EU, compared to 34 per cent in the US. Under the assumption that only credit constrained households adjust current spending on consumption goods to current disposable income, the cushioning of disposable income leads to a demand stabilization of 26 to 35 per cent in the EU and 19 per cent in the US. There is large heterogeneity within the EU. Automatic stabilizers in Eastern and Southern Europe are much lower than in Central and Northern European countries. With respect to income stabilization, Germany is above the European average for both scenarios. Demand stabilization in Germany is weaker because the number of liquidity constrained households is below the EU average. Copyright 2010 die Autoren. Perspektiven der Wirtschaftspolitik 2010 Verein für Socialpolitik.

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Section: Die Verzögerte Implementation Als Ausweg Aus Einem Reformunclassified

Eine Gabe an St. Nimmerlein? - Zur zeitlichen Dimension der Schuldenbremse

Heinemann

2010

Perspektiven Der Wirtschaftspolitik

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“…Kolm 1973 provides a basis in that he explicitly integrates the utility of the public goods, which were financed through taxes involved in tax evasion decisions in an evasion model. Heinemann et al 2007 come to the conclusion that the acceptance of tax reforms does not only depend upon objective criteria but also upon the way in which these reforms are presented to taxpayers. In public finance and tax accounting literature the thesis is commonly found that the naming of a contribution may influence the subjective perceived burden (Graumann and Fröhlich 1957, pp.…”

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confidence: 99%

The Name Game for Contributions – Influence of Labeling and Earmarking on the Perceived Tax Burden

et al. 2010

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Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. Terms of use: Documents in EconStor may AbstractIn this paper we apply conjoint analysis as an empirical method to study the influence of tax labeling and tax earmarking on the perceived tax burden. As reference for the individual behavior we use the model of a rational utility maximizer described by the economic theory.We determine a significant influence of the labeling and the earmarking of taxes. We can show that the labeling and earmarking effect can decrease the perceived tax burden for the test persons which results in a deviation from a (rational) consumption maximizing behavior.These results give important implications for tax policy regarding further reforms of the tax and contribution system. IntroductionIn tax effects theory it is commonly assumed that taxpayers aim to maximize their consumption utility and with it -in a given labor supply -their net income. This assumption also implies the sub goal of taxpayers, namely to minimize their tax burden (in general: their contribution burden) in order to reach the largest possible consumption potential.Particularly studies on the willingness to evade taxes have shown that this neoclassical assumption is not always fulfilled in reality (Jonas, Heine, and Frey 1999 pp. 164ff. with further references). Many taxpayers seem to attach a positive utility to taxes and further contributions, as long as these contributions are consistent with their own sense of fairness and they find the contributions reasonable. Therefore attributes of a contribution such as its labeling can influence the individual evaluation of this duty and the subjective perceived This article is structured as follows: In section 2 we will first present a literature review of this topic, and then subsequently in section 3 we will derive our hypotheses on the behavior of 3 taxpayers in the selection of a specific combination of contributions. Section 4 describes the sample, the method of the conjoint analysis, the concrete research design, and the results of the study. In section 5 we will discuss the results as well as elaborate upon possible explanations. Section 6 presents our conclusions and topics for further research. Literature ReviewThe starting point in modern public finance of the tax earmarking discussion is Buchanan

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“…In einer Serie von Experimenten wurden eine Reihe der dargelegten Wahrnehmungsverzerrungen im Kontext aktueller deutscher Reformprojekte überprüft (Heinemann et al, 2008). Das allgemeine Erkenntnisziel der Experimente bezog sich auf die Frage, inwieweit sich die in anderen Zusammenhängen bereits empirisch belegten Grundeinsichten der Prospekttheorie und weitere verhaltensökonomische Phänomene tatsächlich im Reformkontext reproduzieren lassen.…”

Section: Experimentelle Evidenzunclassified

Psychologische Restriktionen wirtschaftspolitischer Reformen

Heinemann

Förg

Jonas

et al. 2008

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Suggestions for economic policy reform are regularly confronted with the problem of lacking reform acceptance in the political process and among the general public. So far "Reformstau" is widely analysed as a consequence of collective action failures. In contrast to these approaches based on standard assumptions of rationality this contribution explores behavioral economics explanations. It is shown that prospect theory and related phenomena can help to understand reform resistance. Experimental evidence with respect to current German reform debates is presented which supports this view. Taking account of psychological reform obstacles is shown to be useful to derive reform and communication strategies. Copyright 2008 die Autoren Journal compilation 2008, Verein für Socialpolitik und Blackwell Publishing Ltd.

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Psychologie, Wachstum und Reformfähigkeit

Cited by 14 publications

References 0 publications

Eine Gabe an St. Nimmerlein? - Zur zeitlichen Dimension der Schuldenbremse

Eine Gabe an St. Nimmerlein? - Zur zeitlichen Dimension der Schuldenbremse

The Name Game for Contributions – Influence of Labeling and Earmarking on the Perceived Tax Burden

Psychologische Restriktionen wirtschaftspolitischer Reformen

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