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Wann ist ein Steuersystem gerecht? Einstellungen zu allgemeinen Prinzipien der Besteuerung und zur Gerechtigkeit der eigenen Steuerlast

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  • Liebig, Stefan
  • Mau, Steffen

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  • Liebig, Stefan & Mau, Steffen, 2005. "Wann ist ein Steuersystem gerecht? Einstellungen zu allgemeinen Prinzipien der Besteuerung und zur Gerechtigkeit der eigenen Steuerlast," Duisburger Beiträge zur soziologischen Forschung 1/2005, University of Duisburg-Essen, Institute of Sociology.
    • Handle: RePEc:zbw:udesoz:12005
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    References listed on IDEAS

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    1. Falkinger, Josef, 1995. "Tax evasion, consumption of public goods and fairness," Journal of Economic Psychology, Elsevier, vol. 16(1), pages 63-72, March.
    2. Erich Kirchler & Boris Maciejovsky, "undated". "Steuermoral und Steuerhinterziehung," Papers on Strategic Interaction 2002-18, Max Planck Institute of Economics, Strategic Interaction Group.
    3. Dornstein, Miriam, 1987. "Taxes: Attitudes and perceptions and their social bases," Journal of Economic Psychology, Elsevier, vol. 8(1), pages 55-76, March.
    4. Wallschutzky, I. G., 1984. "Possible causes of tax evasion," Journal of Economic Psychology, Elsevier, vol. 5(4), pages 371-384, December.
    5. Hite, Peggy A, 1990. "An Experimental Investigation of the Effects of Tax Shelters on Taxpayer Noncompliance," Public Finance = Finances publiques, , vol. 45(1), pages 90-108.
    6. Spicer, M W & Lundstedt, S B, 1976. "Understanding Tax Evasion," Public Finance = Finances publiques, , vol. 31(2), pages 295-305.
    7. Kaplan, Steven E. & Reckers, Philip M. J. & Reynolds, Kim D., 1986. "An application of attribution and equity theories to tax evasion behavior," Journal of Economic Psychology, Elsevier, vol. 7(4), pages 461-476, December.
    8. Braak, Hans van de, 1983. "Taxation and tax resistance," Journal of Economic Psychology, Elsevier, vol. 3(2), pages 95-111, June.
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    Cited by:

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    2. Katrin Auspurg & Annette Jäckle, 2017. "First Equals Most Important? Order Effects in Vignette-Based Measurement," Sociological Methods & Research, , vol. 46(3), pages 490-539, August.
    3. Sebastian E. Spiegel & Alexandra Kloss, 2017. "Determinants of Tax Fairness Perception and the Role of Self-Interest - Results from Two German Surveys," Eurasian Journal of Economics and Finance, Eurasian Publications, vol. 5(4), pages 50-75.
    4. Andreas Streinzer, 2023. "Distributed fiscal relations and their imaginaries: Metaphors of redistribution and reciprocity in struggles about distributive justice in Austria," Economic Anthropology, Wiley Blackwell, vol. 10(1), pages 112-121, January.

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