CRC-TRR 266/1: Tax Burden Transparency (SP B08)

Maiterth and Sureth-Sloane study the extent to which tax burden misperceptions influence individual and firm decision-making. In this context, transparency about one’s own tax burden as well as about the tax burden of other market participants is relevant. Misperceptions will be identified empirically on the basis of surveys and experiments. In addition, the project examines in how far tax burden misperceptions influence the legislative process and whether these misperceptions are intentionally generated by interest groups.