Dr. Martin Fochmann

Veröffentlichungen Dr. Martin Fochmann

Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung
Steuer und Wirtschaft 2, 171-187
(Fochmann/Heinemann-Heile/Huber/Maiterth/Sureth-Sloane)
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/Kockrow/Ohler/van Almsick/Lempart)
Tax Burden on German Companies – Income Tax Burden and Administrative Costs
TRR 266 Accounting for Transparency
(Fochmann/Heinemann-Heile/Huber/Maiterth/Sureth-Sloane)
Predicting compliance: Leveraging chat data for supervised classification in experimental research
Journal of Behavioral and Experimental Economics 109, 102164
(Hausladen/Fochmann/Mohr)
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
(Alm/Blaufus/Fochmann/Kirchler/Mohr/Olson/Torgler)
Framing and Salience Effects in Tax Evasion Decisions – An Experiment on Underreporting and Overdeducting
Journal of Economic Psychology 72, 260-277
(Fochmann/Wolf)
Does the Reliability of Institutions Affect Public Good Contributions? Evidence from a Laboratory Experiment
Scottish Journal of Political Economy 66, 434-458
(Fochmann/Jahnke/Wagener)
Income Taxes and Risky Investment Decisions - An Experiment on Behavioral Tax Biases
Journal of Institutional and Theoretical Economics 174 (4), 651-688
(Fochmann/Hemmerich)
The Two Sides of Public Debt: Intergenerational Altruism and Burden Shifting
PLoS ONE, 13 (8)
(Fochmann/Sachs/Sadrieh/Weimann)
Affective Reactions Influence Investment Decisions: Evidence from a Laboratory Experiment with Taxation
Journal of Business Economics/Zeitschrift für Betriebswirtschaft 87, 779-808
(Fochmann/Hewig/Kiesewetter/Schüßler)
Intrinsic and Extrinsic Effects on Behavioral Tax Biases in Risky Investment Decisions
Journal of Economic Psychology 56, 218-231
(Fochmann/Hemmerich/Kiesewetter)
The Effects of Rewards on Tax Compliance Decisions
Journal of Economic Psychology 52, 38-55
(Fochmann/Kroll)
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
(Ackermann/Fochmann/Wolf)
A Utility-Based Explanation of Tax Asymmetries
World Tax Journal 7 (3), 329-342
(Fochmann/Jacob)
Steueraversion – Sind wir wirklich bereit auf Einkommen zu verzichten, nur um Steuern zu sparen?
Business Administration Review/Die Betriebswirtschaft 74, 249-266
(Fochmann/Kleinstück)
Biased Effects of Taxes and Subsidies on Portfolio Choices
Economics Letters 120, 23-26
(Ackermann/Fochmann/Mihm)
Net Wage Illusion in a Real Effort Experiment
Scandinavian Journal of Economics 115 (2), 476-484
(Fochmann/Weimann/Blaufus/Hundsdoerfer/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/Weimann)
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/Sadrieh)
The Biased Effect of Aggregated and Disaggregated Income Taxation on Investment Decisions
Journal of Institutional and Theoretical Economics 168 (3), 519-546
(Fochmann/Kiesewetter/Sadrieh)
Geschlechtsspezifische Steuerwahrnehmungseffekte bei risikobehafteten Investitionsentscheidungen
Business Administration Review/Die Betriebswirtschaft 72 (6), 505-524
(Fochmann/Kiesewetter/Sadrieh)
Modellierung von Aktienanlagen bei laufenden Umschichtungen und einer Besteuerung von Veräußerungsgewinnen
Journal of Business Economics/Zeitschrift für Betriebswirtschaft 80 (9), 945-968
(Fochmann/Rumpf)