Informationsverzerrung in der Steuerwahrnehmung
Imported Edition - Ships in 18-21 Days
Free Shipping in India on orders above Rs. 500
Imported Edition - Ships in 18-21 Days
Free Shipping in India on orders above Rs. 500
Studienarbeit aus dem Jahr 2008 im Fachbereich VWL - Finanzwissenschaft, Note: 2,0, Ruprecht-Karls-Universität Heidelberg, Veranstaltung: Finanzwissenschaft, Sprache: Deutsch, Abstract: In der irrationalen Wahrnehmung der Steuerbelastung wie sie in der Allgemeinheit vorzufinden ist, kann nach 'objektiver' und 'subjektiver' Steuerbelastung unterschieden werden. Die 'objektive Steuerbelastung' steht für die tatsächlich durch Besteuerung verursachten Einkommenseinbu en, während die 'subjektive Steuerbelastung' (das sogenannte 'Steuerbelastungsgefühl') von psychischen Wahrnehmungsfiltern (z.B. die Merklichkeit und Dauerhaftigkeit der Steuer oder die eigene finanzielle Lage) beeinflusst wird. Objektive, tatsächliche Steuerlast und ihre subjektive Wahrnehmung fallen häufig auseinander. In ihrer Wahrnehmung wie auch in ihrem Handeln sind Menschen häufig von vielen psychologischen Neigungen geleitet. Dies wirkt sich jedoch nur selten zu ihrem Vorteil aus. Sie entscheiden kurzsichtig, ohne die letztendlichen Konsequenzen vollständig zu durchdenken und häufig irrational zu Lasten ihres eigenen oder des gemeinsamen Nutzens. Unter anderem beschäftigt sich die Verhaltensökonomik (Behavioral Economics) mit kognitiven Phänomenen als Ursache dieser Divergenzen. Überwiegend mit Hilfe empirischer Forschung wird versucht, Erklärungen für die Schwächen des Homo Oeconomicus - Modells zu finden und regelmä ige, vorhersehbare Abweichungen zu systematisieren. Als zentrales Ergebnis der Arbeit soll gezeigt werden, dass das von psychologischen Verzerrungen beeinflusste Handeln der Wirtschaftssubjekte Allokation und Distribution so beeinträchtigt, dass Gerechtigkeit und Effizienz in eine Trade-Off Beziehung zueinander geraten können. Damit ist die Umverteilung nicht unabhängig von dem Anspruch nach effizienten Märkten, und die Forderungen nach Effizienz und Gerechtigkeit sind interdependent. Für die reale Politik sind erhebliche Folgen durch verzerrte Wahrnehmung und psychologische Effekte f
• Author(s): Clear | James • Publisher: Penguin • Publisher Imprint: Penguin Random House • Subject: General Books
• Author(s): Jeff Kinney • Publisher: Penguin Random House Children's UK • Publisher Imprint: Penguin Random House Children's UK • BISAC: Comics & Graphic Novels - Humorous
• Author(s): Ichiro Kishimi • Publisher: GROVE ATLANTIC • Publisher Imprint: Allen & Unwin • BISAC: Personal Growth - SuccessIchiro Kishimi lives in Kyoto. He writes, lectures and teaches in psychiatric clinics as a certified counsellor and c...
View full details• Author(s): Chetan Bhagat • Publisher: HarperCollins Publishers India • Publisher Imprint: HarperCollins Publishers India • BISAC: GeneralFrom India's top-selling writer Chetan Bhagat comes a powerful new love story that will make you laugh, cry...
View full details• Author(s): Brianna Wiest • Publisher: Manjul Publishing • Publisher Imprint: Amaryllis • BISAC: Body Mind And SpiritThis is a book about self-sabotage. Why we do it, when we do it, and how to stop doing it—for good. Coexisting but conflicting n...
View full details• Author(s): Morgan Housel • Publisher: Pan Macmillan • Publisher Imprint: Pan Macmillan • BISAC: Finance - Wealth ManagementA third book from the International bestselling author of The Psychology of Money and Same as Ever, lessons on harnessing...
View full details• Author(s): Arundhati Roy• Publisher: PRH INDIA LOCAL PRINT• Publisher Imprint: Penguin Hamish Hamilton• BISAC: Literary FiguresArundhati Roy’s first work of memoir, this is a soaring account, both intimate and inspiring, of how the author became...
View full details• Author(s): Acharya Prashant • Publisher: HarperCollins Publishers India • Publisher Imprint: HarperCollins Publishers India • BISAC: GeneralIn a world where vagueness is mistaken for depth and obscurity passes for wisdom, Truth without Apology ...
View full details• Author(s): Sudha Murthy • Publisher: India Puffin • Publisher Imprint: India Puffin • BISAC: Short StoriesWho can resist a good story, especially when it's being told by Grandma? From her bag emerges tales of kings and cheats, monkeys and mic...
View full details• Author(s): Satoshi Yagisawa • Publisher: Bonnier Books Ltd • Publisher Imprint: Bonnier Books Ltd
• Author(s): Newport, Cal • Publisher: Little, Brown Book Group • Publisher Imprint: Piatkus
• Author(s): Shrijeet Shandilya • Publisher: Ebury Press • Publisher Imprint: Ebury Press • BISAC: Romance - GeneralIn the electric haze of college life, three friends are bound by laughter, late-night talks and unspoken promises. But when two of...
View full details• Author(s): Dan Brown • Publisher: Transworld Publishers Ltd • Publisher Imprint: Transworld Publishers Ltd • BISAC: Thrillers - EspionageDan Brown is the bestselling author of Digital Fortress, Deception Point, Angels and Demons, The Da Vinci C...
View full details• Author(s): Sudha Murty • Publisher: India Puffin • Publisher Imprint: India Puffin • BISAC: Action & Adventure - General
Rich Dad Poor Dad: What the Rich Teach Their Kids about Money That the Poor and Middle Class Do Not!
• Publisher: Penguin • Publisher Imprint: Penguin Random House • Subject: General Books • BISAC: Personal Finance - GeneralApril of 2022 marks a 25-year milestone for the personal finance classic Rich Dad Poor Dad that still ranks as the #1 Pers...
View full details• Author(s): Dale Carnegie | Napoleon Hill • Publisher: Fingerprint • Publisher Imprint: Fingerprint • Subject: General Books
• Author(s): Freida Mcfadden • Publisher: Penguin Select Print • Publisher Imprint: Penguin Select Publishing"Multi-Million Copy Bestselling Series •Now Being Made Into a Major Motion Picture Starring Sydney Sweeney and Amanda Seyfried #1 New Yor...
View full details• Author(s): Wonder House Books • Publisher: Wonder House Books • Publisher Imprint: Wonder House Books • BISAC: Comics & Graphic Novels - Fairy Tales, Folklore, Legends & MTimeless Wisdom, Talking Animals & Life Lessons for Young Min...
View full details• Author(s): Viktor E. Frankl • Publisher: Random House • Publisher Imprint: Random Hou • Subject: Medical, Nursing and Health Sciences
• Author(s): Madhavi Bharadwaj • Publisher: PRH India • Publisher Imprint: Penguin Ebury Press • BISAC: Parenting - MotherhoodWelcome to the wild, messy, wonderful world of parenting--where the nights are long, the diapers are explosive, and unso...
View full details• Author(s): Vir Das • Publisher: HarperCollins Publishers India • Publisher Imprint: HarperCollins Publishers India • BISAC: Entertainment & Performing ArtsComedian and actor Vir Das is beloved (by some, tolerated by others, blocked by a few...
View full details• Author(s): Eric Carle • Publisher: Penguin Books, Limited (UK) • Publisher Imprint: Penguin Books, Limited (UK) • BISAC: Animals - Butterflies, Moths & CaterpillarsEric Carle's The Very Hungry Caterpillar is a perennial favourite with child...
View full details• Author(s): Prajakta Koli • Publisher: Harper Fiction India • Publisher Imprint: Harper Fiction India • BISAC: Romance - ContemporaryWinner of the Amazon India Popular Choice Debut Book 2025 Award. From one of India's most-loved creators comes s...
View full details