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Die vorliegende Dissertation besteht aus vier Kapiteln zum Thema Steuerfehlwahrnehmung. Kapitel 1 gibt einen Überblick über die bisherige Literatur und systematisiert sie durch die Entwicklung des Behavioral Taxpayer Response Model. Das Ausmaß der Steuerfehlwahrnehmung wird u.a. durch die Verfügbarkeit von Informationen und persönliche Merkmale beeinflusst. Auch wenn Steuerinformationen verfügbar sind, schätzen die Steuerpflichtigen die Steuerlast falsch ein, weil sie sich in einem begrenzten Maße rational verhalten. Die umfangreiche Literatur zeigt auch, dass es nur wenig Literatur in Bezug auf Unternehmen gibt. Wir schließen diese Forschungslücke in Kapitel 2, indem wir die Fehlwahrnehmung durch Unternehmen in Deutschland analysieren. Um Datenbeschränkungen zu überwinden, verwenden wir einen innovativen Ansatz, der robuste Schätzungen liefert. Im Allgemeinen nehmen die Unternehmen ihre durchschnittlichen Steuersätze und Grenzsteuersätze deutlich verzerrt wahr und haben Probleme mit dem Konzept des Grenzsteuersatzes. Fehlwahrnehmungen werden tendenziell von der Komplexität, dem Steuerwissen und der Unzufriedenheit mit dem Steuersystem beeinflusst. Im Zusammenhang mit der Vermögensbesteuerung zeigen wir in Kapitel 3 anhand eines Umfrageexperiments, dass die Fehlwahrnehmung der jährlichen Vermögensteuer aufgrund ihrer mathematischen Komplexität zu einer verzerrten Präferenz führt. Die Information über die tatsächliche Steuerbelastung führt zu deutlich niedrigeren präferierten Steuersätzen. In dem abschließenden Kapitel 4 überprüfen wir die Ergebnisse einer Studie zur Steuervermeidung, die von den Grünen/EFA im Europäischen Parlament in Auftrag gegeben wurde. Diese Studie erregte große Aufmerksamkeit, weil sie behauptete, dass Unternehmen in Deutschland weit weniger Steuern zahlen, als der gesetzliche Steuersatz vermuten ließe. Wir zeigen, dass die Ergebnisse falsch sind und tragen damit zur Steuertransparenz in Deutschland bei., This dissertation consists of four chapters on tax misperception. Chapter 1 reviews the previous literature on tax misperceptions and systematizes it through the development of the Behavioral Taxpayer Response Model. The extent of tax misperception is determined by information availability and personal characteristics. Under the assumption that tax information is available, taxpayers may even misperceive the tax burden because they behave in a rational bounded manner. The extensive literature also shows that there is little literature on corporations. We address this research gap in Chapter 2, which analyzes the misperception of tax rates by firms in Germany. To overcome data limitations, we use an innovative approach to measure tax misperception that provides robust estimates. In general, firms significantly misperceive their average (ATR) and marginal tax rates (MTR) and have problems with the concept MTR. Misperceptions tend to be influenced by the complexity of the tax system, tax knowledge, and satisfaction with the current tax system. In the context of wealth taxation, we use a survey experiment in Chapter 3 to show that misperception of a yearly wealth tax, due to its mathematical complexity, leads to a biased preference for wealth taxation. Informing respondents about the actual tax burden leads to significantly lower preferred tax parameters. In the final Chapter 4, we question the findings of a study on tax avoidance commissioned by the Greens/EFA in the European Parliament. This study attracted media attention because it claimed that companies in Germany pay far less tax than the statutory tax rate would suggest. We demonstrate that their findings are wrong and help to increase tax transparency in Germany.

Art Style | Art & Culture International Magazine Abstract First, the question of what a material picture is and what is meant by an image is discussed. We do not clearly distinguish whether we mean a physical object, a pictorial representation or a mental image that arises in our brain. The pictorial surface of a material carrier is the interface between the physical picture and the mental image. In contrast, our way of speaking of a pictorial representation works quite differently. Material picture and pictorial representation are structurally coupled. The representation cannot exist without a material carrier. The material picture embodies the pictorial representation like the actor embodies the role. The pictorial representation is only partially determined. It contains spots of indeterminacy that are filled up by the viewer���s imagination. Gibson invented the word affordance as a replacement for the concept of value. Affordances are what things offer a living being, what they ���provide��� or ���allow��� it to do. The fundamental problem with his theory lies in the attempt to construct a ���direct��� and ���unmediated��� approach to reality. The objectivism implicit in his theory oversees that affordances are neither ���given��� nor ���direct��� ���properties of objects. Affordances are the result of active attribution and evaluation by a scientific observer. The photographic series of Paul Graham���s a shimmer of possibility exists in different materialities, namely as various photobooks and sequences of photographic colour prints on the wall, which provide different affordances. The photobooks and the photographic sequences are embedded into a space of potentiality out of which they are brought to actuality through a concrete process of aesthetic experience., Art Style, Art & Culture International Magazine is an open-access, biannual, and peer-reviewed online magazine that aims to bundle cultural diversity. All values of cultures are shown in their varieties of art. Beyond the importance of the medium, form, and context in which art takes its characteristics, art is considered the significance of socio-cultural, historical, and market influence.

The objective of this study is to examine the impact of taxes on the choice of organizational form. While partnerships are taxed at only one level, corporations are taxed twice: first at the corporate level and second at the shareholder level. The use of an experimental design allows us to control for non-tax differences between the organizational forms while manipulating the characteristics of the tax rules for partnerships and corporations.

Decisions-makers in firms are expected to use perceived rather than actual tax rates and hence their decisions can be substantially biased by misperception. We quantify firms' misperception of their average tax rate (ATR) and marginal tax rate (MTR) and identify drivers of this tax rate misperception. Using survey data on German firms, we find that the share of firms considerably misperceiving their ATR and MTR exceeds 65% and 57% respectively. Further, we illustrate firms' impaired comprehension of the tax schedule reflected by the relation between ATR and MTR. We find sole proprietorships and partnerships on average considerably overestimate their ATR anchoring at the top marginal tax rate. While corporations show no uniform tax misperception patterns for retained profits, they tend to strongly underestimate ATRs and MTRs on distributed profits. Irrespective of the legal form, we find misperception is mainly driven by tax regime complexity, lack of tax knowledge and dissatisfaction with the tax system. Surprisingly, even though many firms report using the ATR instead of the appropriate MTR in their investment and financing decisions, which suggests that they underestimate their tax burden, this bias is partially attenuated by their ATR misperception. Overall, our findings demonstrate that policymakers and researchers can benefit from incorporating firms' tax rate misperception when estimating firms' tax response and evaluating tax policies.