{"title":"Introduction to the Special Issue »Behavioral Taxation«","authors":"Martin Fochmann","doi":"10.1628/fa-2022-0005","DOIUrl":"https://doi.org/10.1628/fa-2022-0005","url":null,"abstract":"","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"39 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77798857","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Fining Tax Evasion: Is Adjusting Fines to Level of Income Fairer Than Basing Fines Solely on the Evaded Amount?","authors":"Stephan Muehlbacher, Thomas Sabitzer","doi":"10.1628/fa-2022-0011","DOIUrl":"https://doi.org/10.1628/fa-2022-0011","url":null,"abstract":"","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"48 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73583297","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
We use a simple general equilibrium model with multiple equilibria in the form of a co-ordination failure in which the government has the option to finance the provision of a merit good by using user prices. Our main results, derived analytically, are as follows: First, the introduction of a price mechanism for the merit good forces agents to internalize the social cost of publicly provided goods and this allows for higher public expenditures other things equal. Second, if the economy happens to end up at a high-employment equilib-rium, the introduction of user prices further improves private incentives and enhances aggregate efficiency, whereas it further deteriorates private incentives and hurts aggre-gate efficiency if the economy happens to end up at a low-employment equilibrium. Third, the mechanism of user prices breaks down as the publicly provided good becomes more and more public so that free-riding problems dominate, or when there is a thresh-old minimum level for this good that is sufficiently high as in the covid-19 pandemic.
{"title":"User Prices and Multiplicity in a Simple General Equilibrium Model","authors":"G. Economides, A. Philippopoulos","doi":"10.1628/fa-2022-0012","DOIUrl":"https://doi.org/10.1628/fa-2022-0012","url":null,"abstract":"We use a simple general equilibrium model with multiple equilibria in the form of a co-ordination failure in which the government has the option to finance the provision of a merit good by using user prices. Our main results, derived analytically, are as follows: First, the introduction of a price mechanism for the merit good forces agents to internalize the social cost of publicly provided goods and this allows for higher public expenditures other things equal. Second, if the economy happens to end up at a high-employment equilib-rium, the introduction of user prices further improves private incentives and enhances aggregate efficiency, whereas it further deteriorates private incentives and hurts aggre-gate efficiency if the economy happens to end up at a low-employment equilibrium. Third, the mechanism of user prices breaks down as the publicly provided good becomes more and more public so that free-riding problems dominate, or when there is a thresh-old minimum level for this good that is sufficiently high as in the covid-19 pandemic.","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"63 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86144439","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In this paper, we examine the gender specific impact of discriminatory taxation on fairness perception and individual labor supply decisions. Using the controlled environment of an experimental laboratory, we manipulate both distributional as well as procedural justice of taxation between subjects. We violate distributional fairness through the random application of tax rates, while procedural justice is broken by levying discriminatory tax rates based on taxpayer gender. For both inequality in outcome as well as discrimination, we find strong differences in reactions between male and female participants. Male participants perceived gender discriminatory taxation as unfair in and of itself. Female participants perceived random taxation as well as gender discriminatory taxation to be unfair, as long as they ended up with the higher tax rate. The perceived fairness strongly drove (did not affect) male (female) participants' labor supply. Taken both subgroups together, while mere outcome inequality did not influence labor supply decisions significantly, we find evidence of a negative effect of gender-based discrimination on labor supply.
{"title":"Gender Discriminatory Taxes, Fairness Perception, and Labor Supply","authors":"Jochen Hundsdoerfer, Eva Matthaei","doi":"10.17169/REFUBIUM-26806","DOIUrl":"https://doi.org/10.17169/REFUBIUM-26806","url":null,"abstract":"In this paper, we examine the gender specific impact of discriminatory taxation on fairness perception and individual labor supply decisions. Using the controlled environment of an experimental laboratory, we manipulate both distributional as well as procedural justice of taxation between subjects. We violate distributional fairness through the random application of tax rates, while procedural justice is broken by levying discriminatory tax rates based on taxpayer gender. For both inequality in outcome as well as discrimination, we find strong differences in reactions between male and female participants. Male participants perceived gender discriminatory taxation as unfair in and of itself. Female participants perceived random taxation as well as gender discriminatory taxation to be unfair, as long as they ended up with the higher tax rate. The perceived fairness strongly drove (did not affect) male (female) participants' labor supply. Taken both subgroups together, while mere outcome inequality did not influence labor supply decisions significantly, we find evidence of a negative effect of gender-based discrimination on labor supply.","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"36 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79123637","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-05-11DOI: 10.30820/1434-7849-2020-1-2-117
Matthias Monecke
{"title":"Zum Jammern und Lachen der Täter","authors":"Matthias Monecke","doi":"10.30820/1434-7849-2020-1-2-117","DOIUrl":"https://doi.org/10.30820/1434-7849-2020-1-2-117","url":null,"abstract":"","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"6 1","pages":"117-120"},"PeriodicalIF":0.5,"publicationDate":"2021-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88762722","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-05-11DOI: 10.30820/1434-7849-2020-1-2-153
Dustin Henze
{"title":"Verschwörungstheorien und Umsturzfantasien im Lichte von Corona","authors":"Dustin Henze","doi":"10.30820/1434-7849-2020-1-2-153","DOIUrl":"https://doi.org/10.30820/1434-7849-2020-1-2-153","url":null,"abstract":"","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"69 1","pages":"153-156"},"PeriodicalIF":0.5,"publicationDate":"2021-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86560055","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-05-11DOI: 10.30820/1434-7849-2020-1-2-130
Jessica Lütgens
{"title":"Betroffenheit versus Wissenschaft – Anfänge einer Debatte","authors":"Jessica Lütgens","doi":"10.30820/1434-7849-2020-1-2-130","DOIUrl":"https://doi.org/10.30820/1434-7849-2020-1-2-130","url":null,"abstract":"","PeriodicalId":45063,"journal":{"name":"Finanzarchiv","volume":"30 1","pages":"130-134"},"PeriodicalIF":0.5,"publicationDate":"2021-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81646025","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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