Author: Dennis John Mak
Publisher:
ISBN:
Category : Tax rebates
Languages : en
Pages : 148

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Book Description

Author: Stefan Traub
Publisher: Springer Science & Business Media
ISBN: 3642959385
Category : Business & Economics
Languages : en
Pages : 211

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Book Description
On October 24th, 1994, the pro-government German newspaper 'Die Welt' reported that the Minister of Family Affairs, Mrs. Hannelore Ransch, member of the ruling Christian Democratic Union (CD U), withdrew her candidacy for a second term after serving a four year term. While Chancellor Helmut Kohl and other party colleagues officially expressed their regret for this move, the conservative press openly announced their relief. A symbolic photo of Ransch was published together with the article: In the background, two direction indicators are discernable, one pointing to the 'emergency exit' and the other to the 'escape route'. What led up to this state of affairs? Some months before, Ransch had triggered off a storm of public indignation due to her proposal to partly re place the present German child-benefit system by 'tax fines for the childless'. To be exact, the minister's idea was to distinctly increase child allowance and child benefit, and to bill childless families for this measure, that is, childless couples and singles should have to payoff a tax surcharge christened 'Zu kunftsbeitrag' (,contribution to the future'). However, only the second part of her proposal, the tax fine, made it to the headlines (compare, for exam ple, 'Frankfurter Allgemeine Zeitung', February 19th, 1994, and 'Die Welt', March 28th, 1994).

Author: Brian F. Schaffner
Publisher: Routledge
ISBN: 1135840237
Category : Political Science
Languages : en
Pages : 214

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Book Description
Today's politicians and political groups devote great attention and care to how their messages are conveyed. From policy debates in Congress to advertising on the campaign trail, they carefully choose which issues to emphasize and how to discuss them in the hope of affecting the opinions and evaluations of their target audience. This groundbreaking text brings together prominent scholars from political science, communication, and psychology in a tightly focused analysis of both the origins and the real-world impact of framing. Across the chapters, the authors discuss a broad range of contemporary issues, from taxes and health care to abortion, the death penalty, and the teaching of evolution. The chapters also illustrate the wide-ranging relevance of framing for many different contexts in American politics, including public opinion, the news media, election campaigns, parties, interest groups, Congress, the presidency, and the judiciary.

Author: David Gamage
Publisher:
ISBN:
Category :
Languages : en
Pages : 0

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Book Description
We report results from an experiment designed to evaluate the impact of different descriptions of the after-tax wage on both (1) subjects' willingness to perform a work task rather than an alternative leisure option, and (2) the amount of work performed by those subjects selecting the work task. Utilizing an experimental design that facilitates both within and between-subject comparisons, we find that subjects' willingness to work varies with the framing of the after-tax wage and that, in particular, subjects are much less willing to work when the returns to work are framed as a low wage plus a bonus than when the returns are described as a high wage minus a tax. Along the intensive margin we find suggestive evidence that subjects stop working just before their wage becomes subject to a significantly higher marginal tax rate, but we do not observe similar clustering when gross wages become subject to an equivalent wage decrease that is not described as a tax increase.

Author: Daniel T. Willingham
Publisher: John Wiley & Sons
ISBN: 1118233271
Category : Education
Languages : en
Pages : 278

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Book Description
Clear, easy principles to spot what's nonsense and what's reliable Each year, teachers, administrators, and parents face a barrage of new education software, games, workbooks, and professional development programs purporting to be "based on the latest research." While some of these products are rooted in solid science, the research behind many others is grossly exaggerated. This new book, written by a top thought leader, helps everyday teachers, administrators, and family members—who don't have years of statistics courses under their belts—separate the wheat from the chaff and determine which new educational approaches are scientifically supported and worth adopting. Author's first book, Why Don't Students Like School?, catapulted him to superstar status in the field of education Willingham's work has been hailed as "brilliant analysis" by The Wall Street Journal and "a triumph" by The Washington Post Author blogs for The Washington Post and Brittanica.com, and writes a column for American Educator In this insightful book, thought leader and bestselling author Dan Willingham offers an easy, reliable way to discern which programs are scientifically supported and which are the equivalent of "educational snake oil."

Author: Markus Diller
Publisher:
ISBN:
Category :
Languages : en
Pages :

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Book Description
This paper investigates the presence of framing effects and loss aversion in tax reporting behavior of wage earners using a balanced panel of German income tax return data. Reference dependence and loss aversion suggest that individuals in a perceived loss situation attribute higher value to a given amount of positive change in outcome than individuals in a perceived gain situation do. Applied to tax reporting behavior, taxpayers who perceive their tax situation as unfavorable compared to a given reference point are expected to make greater effort or accept higher costs to prevent or reduce that perceived loss than taxpayers perceiving themselves to be in a favorable situation. Greater effort can in turn be associated with higher reporting aggressiveness. We identify a potential reference point in taxpayers' previous year's outcome and examine whether taxpayers claim higher additional tax deductions in a loss situation than in a gain situation. We use a difference-in-difference approach with a one-on-one matching strategy to analyze reporting behavior. We find that taxpayers in a loss situation claim higher income-related deductions than taxpayers in a gain situation.

Author: Fabian Paetzel
Publisher:
ISBN:
Category :
Languages : en
Pages :

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Author: John Hasseldine
Publisher:
ISBN:
Category :
Languages : en
Pages : 0

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Book Description
Understanding how tax reforms, tax agency initiatives, and taxpayer characteristics influence attitudes such as perceptions of tax fairness is an important issue for tax researchers, administrators, and policy makers. Public support for the tax system has serious implications for taxpayer compliance as well as for political support on tax-related proposals. This study examines whether attitudes toward the federal income tax system and the 2001 tax rebate vary by political party affiliation and by attribute frames. Using data from a randomized telephone survey we find that perceptions differ significantly by political party affiliation. In addition, our study extends prior research by showing that simply manipulating the perspective or frames of an attribute can significantly affect normative evaluations of tax law preferences. Specifically, we test attribute framing in a tax context and find that negative frames elicit significantly different preferences about the tax system compared to positive frames with essentially equivalent information.

Author:
Publisher:
ISBN:
Category : Income tax deductions for medical expenses
Languages : en
Pages : 20

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Book Description

Author: Cait Lamberton
Publisher: Cambridge University Press
ISBN: 1009243942
Category : Psychology
Languages : en
Pages : 873

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Book Description
In the last two years, consumers have experienced massive changes in consumption – whether due to shifts in habits; the changing information landscape; challenges to their identity, or new economic experiences of scarcity or abundance. What can we expect from these experiences? How are the world's leading thinkers applying both foundational knowledge and novel insights as we seek to understand consumer psychology in a constantly changing landscape? And how can informed readers both contribute to and evaluate our knowledge? This handbook offers a critical overview of both fundamental topics in consumer psychology and those that are of prominence in the contemporary marketplace, beginning with an examination of individual psychology and broadening to topics related to wider cultural and marketplace systems. The Cambridge Handbook of Consumer Psychology, 2nd edition, will act as a valuable guide for teachers and graduate and undergraduate students in psychology, marketing, management, economics, sociology, and anthropology.