The influence of tax labeling and tax earmarking on the willingness to contribute: A conjoint analysis

Jochen Hundsdoerfer, Christian Sielaff, Kay Blaufus, Dirk Kiesewetter and Joachim Weimann

No 121, arqus Discussion Papers in Quantitative Tax Research from arqus - Arbeitskreis Quantitative Steuerlehre

Abstract: We apply conjoint analysis to study the influence of tax labeling and tax earmarking on German taxpayers' willingness to contribute. From a survey based sample we show that labeling and earmarking effects can substantially increase participants' willingness to contribute, which results in a considerable deviation from a pure consumption maximizing behavior. Furthermore, we give an explanation for this effect regarding socio-demographic attributes of German taxpayers. These results explain the variety in tax labels and provide implications for tax policy regarding further reforms of the tax and contribution system: Labeling and earmarking of contributions are important instruments in selling policies and increasing tax revenue.

Keywords: Behavioral Taxation; Tax Labeling; Tax Earmarking; Willingness to Contribute; Conjoint Analysis; Perceived Tax Burden (search for similar items in EconPapers)
JEL-codes: D03 H20 H51 H52 K34 (search for similar items in EconPapers)
Date: 2011
New Economics Papers: this item is included in nep-acc, nep-cbe and nep-pub
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:zbw:arqudp:121

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