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Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung Steuer und Wirtschaft 2, 171-187 (Fochmann) Steuerliche Transparenz der DAX-40-Unternehmen im Jahr 2021 – Eine Untersuchung der steuerlichen Transparenzberichterstattung in Deutschland anhand des Standards „GRI 207: Tax 2019“ PwC-Studie (Fochmann/Schnitger/Holle) Tax Burden on German Companies – Income Tax Burden and Administrative Costs TRR 266 Accounting for Transparency (Fochmann) Predicting compliance: Leveraging chat data for supervised classification in experimental research Journal of Behavioral and Experimental Economics 109, 102164 (Fochmann) Introduction to the Special Issue “Behavioral Taxation” FinanzArchiv/Public Finance Analysis 78, 1-4 (Fochmann) Dishonesty and risk-taking: Compliance decisions of individuals and groups Journal of Economic Behavior & Organization, 185, 250-286 (Fochmann/Fochmann/Kocher/Müller) Less cheating? The effects of prefilled forms on compliance behavior Journal of Economic Psychology, 83, 102365. (Fochmann/Müller/Overesch) Combating Tax Evasion of Individuals: Prefilling and Restricting the Deductibility of Expenditures in Tax Returns Journal of Business Economics/Zeitschrift für Betriebswirtschaft 91, 935-964 (Fochmann/Kölle/Hechtner/Overesch) Tax policy measures to combat the SARS-CoV-2 pandemic and considerations to improve tax compliance: A behavioral perspective FinanzArchiv/Public Finance Analysis 76 (4), 396-428 (Fochmann) Framing and Salience Effects in Tax Evasion Decisions – An Experiment on Underreporting and Overdeducting Journal of Economic Psychology 72, 260-277 (Fochmann) Does the Reliability of Institutions Affect Public Good Contributions? Evidence from a Laboratory Experiment Scottish Journal of Political Economy 66, 434-458 (Fochmann) Income Taxes and Risky Investment Decisions - An Experiment on Behavioral Tax Biases Journal of Institutional and Theoretical Economics 174 (4), 651-688 (Fochmann) The Two Sides of Public Debt: Intergenerational Altruism and Burden Shifting PLoS ONE, 13 (8) (Fochmann/Sachs) Affective Reactions Influence Investment Decisions: Evidence from a Laboratory Experiment with Taxation Journal of Business Economics/Zeitschrift für Betriebswirtschaft 87, 779-808 (Fochmann/Kiesewetter) Intrinsic and Extrinsic Effects on Behavioral Tax Biases in Risky Investment Decisions Journal of Economic Psychology 56, 218-231 (Fochmann/Kiesewetter) The Effects of Rewards on Tax Compliance Decisions Journal of Economic Psychology 52, 38-55 (Fochmann) The Effect of Straight-line and Accelerated Depreciation Rules on Risky Investment Decisions – an Experimental Study International Journal of Financial Studies 4 – Special Issue: Behavioral Economics and Strategy, 19:1-26 (Fochmann) A Utility-Based Explanation of Tax Asymmetries World Tax Journal 7 (3), 329-342 (Fochmann) Steueraversion – Sind wir wirklich bereit auf Einkommen zu verzichten, nur um Steuern zu sparen? Business Administration Review/Die Betriebswirtschaft 74, 249-266 (Fochmann) Biased Effects of Taxes and Subsidies on Portfolio Choices Economics Letters 120, 23-26 (Fochmann) Net Wage Illusion in a Real Effort Experiment Scandinavian Journal of Economics 115 (2), 476-484 (Fochmann/Kiesewetter) The Effects of Tax Salience and Tax Experience on Individual Work Efforts in a Framed Field Experiment FinanzArchiv/Public Finance Analysis 69 (4), 511-542 (Fochmann) Investment Behavior and the Biased Perception of Limited Loss Deduction in Income Taxation Journal of Economic Behavior and Organization 81 (1), 230-242 (Fochmann/Kiesewetter) The Biased Effect of Aggregated and Disaggregated Income Taxation on Investment Decisions Journal of Institutional and Theoretical Economics 168 (3), 519-546 (Fochmann/Kiesewetter) Geschlechtsspezifische Steuerwahrnehmungseffekte bei risikobehafteten Investitionsentscheidungen Business Administration Review/Die Betriebswirtschaft 72 (6), 505-524 (Fochmann/Kiesewetter) Modellierung von Aktienanlagen bei laufenden Umschichtungen und einer Besteuerung von Veräußerungsgewinnen Journal of Business Economics/Zeitschrift für Betriebswirtschaft 80 (9), 945-968 (Fochmann)
