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Framing and taxation: Evaluation of tax policies involving household composition

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  • McCaffery, Edward J.
  • Baron, Jonathan

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  • McCaffery, Edward J. & Baron, Jonathan, 2004. "Framing and taxation: Evaluation of tax policies involving household composition," Journal of Economic Psychology, Elsevier, vol. 25(6), pages 679-705, December.
    • Handle: RePEc:eee:joepsy:v:25:y:2004:i:6:p:679-705
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    1. Slemrod,Joel, 1997. "Tax Progressivity and Income Inequality," Cambridge Books, Cambridge University Press, number 9780521587761, September.
    2. Cuccia, Andrew D. & Carnes, Gregory A., 2001. "A closer look at the relation between tax complexity and tax equity perceptions," Journal of Economic Psychology, Elsevier, vol. 22(2), pages 113-140, April.
    3. Heath, Timothy B & Chatterjee, Subimal & France, Karen Russo, 1995. "Mental Accounting and Changes in Price: The Frame Dependence of Reference Dependence," Journal of Consumer Research, Journal of Consumer Research Inc., vol. 22(1), pages 90-97, June.
    4. McCaffery, Edward J. & Baron, Jonathan, 2003. "The Humpty Dumpty blues: Disaggregation bias in the evaluation of tax systems," Organizational Behavior and Human Decision Processes, Elsevier, vol. 91(2), pages 230-242, July.
    5. Daniel Kahneman & Amos Tversky, 2013. "Prospect Theory: An Analysis of Decision Under Risk," World Scientific Book Chapters, in: Leonard C MacLean & William T Ziemba (ed.), HANDBOOK OF THE FUNDAMENTALS OF FINANCIAL DECISION MAKING Part I, chapter 6, pages 99-127, World Scientific Publishing Co. Pte. Ltd..
    6. Samuelson, William & Zeckhauser, Richard, 1988. "Status Quo Bias in Decision Making," Journal of Risk and Uncertainty, Springer, vol. 1(1), pages 7-59, March.
    7. Daniel Kahneman & Jack L. Knetsch & Richard H. Thaler, 1991. "Anomalies: The Endowment Effect, Loss Aversion, and Status Quo Bias," Journal of Economic Perspectives, American Economic Association, vol. 5(1), pages 193-206, Winter.
    8. Thaler, Richard, 1980. "Toward a positive theory of consumer choice," Journal of Economic Behavior & Organization, Elsevier, vol. 1(1), pages 39-60, March.
    9. Read, Daniel & Loewenstein, George & Rabin, Matthew, 1999. "Choice Bracketing," Journal of Risk and Uncertainty, Springer, vol. 19(1-3), pages 171-197, December.
    10. Levin, Irwin P. & Schneider, Sandra L. & Gaeth, Gary J., 1998. "All Frames Are Not Created Equal: A Typology and Critical Analysis of Framing Effects," Organizational Behavior and Human Decision Processes, Elsevier, vol. 76(2), pages 149-188, November.
    11. James Alm & Stacy Dickert-Conlin & Leslie A. Whittington, 1999. "Policy Watch: The Marriage Penalty," Journal of Economic Perspectives, American Economic Association, vol. 13(3), pages 193-204, Summer.
    12. Berliant, Marcus & Rothstein, Paul, 2003. "Possibility, Impossibility, and History in the Origins of the Marriage Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 56(2), pages 303-317, June.
    13. Sheffrin, Steven M., 1993. "What Does the Public Believe About Tax Fairness?," National Tax Journal, National Tax Association, vol. 46(3), pages 301-08, September.
    14. Levin, Irwin P. & Gaeth, Gary J. & Schreiber, Judy & Lauriola, Marco, 2002. "A New Look at Framing Effects: Distribution of Effect Sizes, Individual Differences, and Independence of Types of Effects," Organizational Behavior and Human Decision Processes, Elsevier, vol. 88(1), pages 411-429, May.
    15. Sheffrin, Steven M., 1993. "What Does the Public Believe About Tax Fairness?," National Tax Journal, National Tax Association;National Tax Journal, vol. 46(3), pages 301-308, September.
    16. Tversky, Amos & Kahneman, Daniel, 1986. "Rational Choice and the Framing of Decisions," The Journal of Business, University of Chicago Press, vol. 59(4), pages 251-278, October.
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    Cited by:

    1. Odd-Helge Fjeldstad & Ivar Kolstad & Arne Wiig, 2018. "Most people are not economists: Citizen preferences for corporate taxation," CMI Working Papers 11, CMI (Chr. Michelsen Institute), Bergen, Norway.
    2. repec:cup:judgdm:v:2:y:2007:i::p:251-256 is not listed on IDEAS
    3. Carroll, Eamonn & Timmons, Shane & McGinnity, Frances, 2023. "Experimental tests of public support for disability policy," Research Series, Economic and Social Research Institute (ESRI), number RS159.
    4. Lydia Chikumbi & Milan Scasny, "undated". "Does ‘price framing’ influence empirical estimates in Discrete Choice Experiments: The case study for the South African wine industry," Working Papers 878, Economic Research Southern Africa.
    5. Weinzierl, Matthew, 2014. "The promise of positive optimal taxation: normative diversity and a role for equal sacrifice," Journal of Public Economics, Elsevier, vol. 118(C), pages 128-142.
    6. Todd McElroy & John J. Seta, 2007. "Framing the frame: How task goals determine the likelihood and direction of framing effects," Judgment and Decision Making, Society for Judgment and Decision Making, vol. 2, pages 251-256, August.
    7. Berggren, Niclas & Nilsson, Therese, 2016. "Tolerance in the United States: Does economic freedom transform racial, religious, political and sexual attitudes?," European Journal of Political Economy, Elsevier, vol. 45(S), pages 53-70.
    8. Erich Kirchler & Stephan Muehlbacher & Barbara Kastlunger & Ingrid Wahl, 2007. "Why Pay Taxes? A Review of Tax Compliance Decisions," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0730, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    9. Jimenez, Peggy & Iyer, Govind S., 2016. "Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance," Advances in accounting, Elsevier, vol. 34(C), pages 17-26.
    10. Jan-Emmanuel De Neve & Cait Lamberton & Michael I. Norton, 2014. "Eliciting Taxpayer Preferences Increases Tax Compliance," CEP Discussion Papers dp1270, Centre for Economic Performance, LSE.
    11. Miquel Pellicer & Patrizio Piraino & Eva Wegner, 2014. "Information, mobilization, and demand for redistribution: A survey experiment in South Africa," SALDRU Working Papers 139, Southern Africa Labour and Development Research Unit, University of Cape Town.
    12. Roberto Dell'Anno & Vincenzo Maria De Rosa, 2013. "The Relevance of the Theory of Fiscal Illusion. The Case of the Italian Tax System," HISTORY OF ECONOMIC THOUGHT AND POLICY, FrancoAngeli Editore, vol. 2013(2), pages 63-92.
    13. Kemp, Simon, 2008. "Preferences for funding particular government services from different taxes," Journal of Economic Psychology, Elsevier, vol. 29(1), pages 54-72, February.
    14. Foluso Olugbenga Aribaba & Rotimi Oladele & Abdul-Lateef Olamide Ahmodu & Saliu Adesina Yusuff, 2019. "Tax policies and entrepreneurship sustainability in Ondo State, Nigeria," Journal of Global Entrepreneurship Research, Springer;UNESCO Chair in Entrepreneurship, vol. 9(1), pages 1-13, December.
    15. Pántya, József & Kovács, Judit & Kogler, Christoph & Kirchler, Erich, 2016. "Work performance and tax compliance in flat and progressive tax systems," Journal of Economic Psychology, Elsevier, vol. 56(C), pages 262-273.
    16. Åsa Lofgren & Katarina Nordblom, 2009. "Puzzling tax attitudes and labels," Applied Economics Letters, Taylor & Francis Journals, vol. 16(18), pages 1809-1812.
    17. Sailesh Gunessee, 2010. "Strategic Tax Competition: An Experimental Study," Public Finance Review, , vol. 38(2), pages 217-243, March.
    18. Blaufus, Kay & Bob, Jonathan & Hundsdoerfer, Jochen & Kiesewetter, Dirk & Weimann, Joachim, 2013. "Decision heuristics and tax perception – An analysis of a tax-cut-cum-base-broadening policy," Journal of Economic Psychology, Elsevier, vol. 35(C), pages 1-16.
    19. Kuehnhanss, Colin R. & Heyndels, Bruno, 2018. "All’s fair in taxation: A framing experiment with local politicians," Journal of Economic Psychology, Elsevier, vol. 65(C), pages 26-40.

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