Framing and Judgments of Fairness in Taxation
نویسندگان
چکیده
The present study examines framing e ects in taxation. In October 1994 the German Minister of Family A airs, Mrs. R onsch, expectedly withdrew her candidacy for a second term after she had triggered o a storm of public indignation, owing to her plan to introduce tax surcharges for childless households in order to nance higher tax reliefs for families with children. Using data of 219 employees of North German rms, we are able to demonstrate that tax rebates for married couples and families with children are conceded more generous than corresponding tax surcharges for singles and childless households. The framing e ect is, however, unambigously evidenced for aggregated data only. Analysing individual data allows this conclusion for only some 10% of all respondents. Moreover, we show that a self{serving bias is at work for married respondents.
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