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Framing Effects in Taxation

An Empirical Study Using the German Income Tax Schedule

  • Book
  • © 1999

Overview

Authors:
  1. Stefan Traub

    1. Institut für Finanzwissenschaft und Sozialpolitik, University of Kiel, Kiel, Germany

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Part of the book series: Contributions to Economics (CE)

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Table of contents (9 chapters)

  1. Front Matter

    Pages i-ix
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  2. Introduction

    1. Introduction

      • Stefan Traub
      Pages 1-4

  3. Framing Effects: Theory and Evidence

    1. Front Matter

      Pages 5-5
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    2. The Organization of Experience

      • Stefan Traub
      Pages 7-27

    3. Prospect Theory: Reference—Dependent Decision—Making

      • Stefan Traub
      Pages 29-52

    4. The Endowment Effect

      • Stefan Traub
      Pages 53-76

    5. The Status Quo Bias

      • Stefan Traub
      Pages 77-91

    6. Upshot: (How) Should Economists React to Framing Effects?

      • Stefan Traub
      Pages 93-96

  4. Framing Effects in the Perception of Taxation: An Empirical Study

    1. Front Matter

      Pages 97-97
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    2. The Survey

      • Stefan Traub
      Pages 99-126

    3. Results

      • Stefan Traub
      Pages 127-159

    4. Summary and Conclusion

      • Stefan Traub
      Pages 161-166

  5. Back Matter

    Pages 167-208
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Keywords

About this book

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).

Authors and Affiliations

  • Institut für Finanzwissenschaft und Sozialpolitik, University of Kiel, Kiel, Germany

    Stefan Traub

Bibliographic Information

  • Book Title: Framing Effects in Taxation

  • Book Subtitle: An Empirical Study Using the German Income Tax Schedule

  • Authors: Stefan Traub

  • Series Title: Contributions to Economics

  • DOI: https://doi.org/10.1007/978-3-642-95938-7

  • Publisher: Physica Heidelberg

  • eBook Packages: Springer Book Archive

  • Copyright Information: Physica-Verlag Heidelberg 1999

  • Softcover ISBN: 978-3-7908-1240-4Published: 19 October 1999

  • eBook ISBN: 978-3-642-95938-7Published: 06 December 2012

  • Series ISSN: 1431-1933

  • Series E-ISSN: 2197-7178

  • Edition Number: 1

  • Number of Pages: X, 207

  • Topics: Business Taxation/Tax Law, Public Economics, Organization

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