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Cover of: FinanzArchiv

FinanzArchiv (FA)

European Journal of Public Finance

Volume 78 (2022) / Heft 1-2

Editorial Note

Martin Fochmann

Introduction to the Special Issue »Behavioral Taxation«

pp. 1-4 (4)

Contents

pp. 1 (1)

Articles

Benno Torgler

Behavioral Taxation: Opportunities and Challenges

pp. 5-43 (39)

Philipp Doerrenberg, Andreas Peichl

Tax Morale and the Role of Social Norms and Reciprocity – Evidence from a Randomized Survey Experiment

pp. 44-86 (43)

James Alm, Matthias Kasper

Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory

pp. 87-111 (25)

Caren Sureth-Sloane, Eva Eberhartinger, Raffael Speitmann, Yuchen Wu

How Does Trust Affect Concessionary Behavior in Tax Bargaining?

pp. 112-155 (44)

Jochen Hundsdoerfer, Eva Matthaei

Gender Discriminatory Taxes, Fairness Perception, and Labor Supply

pp. 156-207 (52)

Andreas Nicklisch, Marina Chugunova, Kai-Uwe Schnapp

Redistribution and Production with a Subsistence Income Constraint: A Real-effort Experiment

pp. 208-238 (31)

René Fahr, Elmar A. Janssen, Caren Sureth-Sloane

Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment

pp. 239-289 (51)