Nuremberg Research Seminar in Economics on 8 January 2025, LG 0.423
You are invited to join the weekly Nuremberg Research Seminar in Economics on 8 January 2025, from 13.15 to 14.45 pm. The seminar will be held in room LG 0.423. Sarah Necker (ifo Institute Fürth) will be talking about “Does information on tax shifting shift tax preferences”.
More information can be found here:
One of the main insights of public economics is that taxes are not necessarily borne by those who pay the taxes. However, public debates about taxation rarely consider tax shifting. Using corporate taxation as an example, we investigate in a survey experiment whether individuals’ preferences for taxation change when they are informed about four channels of tax shifting: prices, wages, owner payouts, or investments. We find that the preferred corporate tax rate decreases when the burden falls onto individuals, and less so when we reveal the effect on payouts or investments. The change is caused by own perceived costs, distributional concerns play no role for the reaction to the information.