Tax Burden Transparency (B08)

• Subject Area: Operations Management and Computer Science for Business Administration
• Term: since 2019
• Project identifier: Deutsche Forschungsgemeinschaft (DFG) - Project number 403041268

Maiterth and Sureth-Sloane (B08) analyze what determines tax misperception and how misperception translates into the decision-making of individuals and firms. They also study how the lack of transparency about tax burdens and the progressivity of the tax system bias tax system preferences. They exploit data from surveys and survey experiments, as well as archival data from financial statements and official tax statistics. Their results illuminate drivers and consequences of missing (regulatory) tax transparency and suggest ways to attenuate tax misperception.

• DFG Programme: CRC/Transregios
• Subproject of: TRR 266: Accounting for Transparency
• Applicant Institution: Universität Paderborn
• Project Heads: Professor Dr. Ralf Maiterth; Professorin Dr. Caren Sureth-Sloane