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.


Principal Investigators
Maiterth, Ralf Prof. Dr. (Details) (Taxation and Tax Management Studies)

Participating external organizations

Duration of Project
Start date: 07/2019
End date: 06/2023

Related umbrella project

Research Areas
Business Administration

Last updated on 2021-30-07 at 13:34