Martin Fochmann

发表

Less Cheating? The Effects of Prefilled Forms on Compliance Behavior

Martin Fochmann, Nadja Müller, Michael Overesch, 2018, Journal of Economic Psychology.

Understanding the Emergence of Public Debt

Joachim Weimann, A. Sadrieh, Martin Fochmann, 2014, SSRN Electronic Journal.

Net Wage Illusion in a Real‐Effort Experiment

Joachim Weimann, Kay Blaufus, Martin Fochmann, 2013 .

Does the Reliability of Institutions Affect Public Good Contributions? Evidence from A Laboratory Experiment

A. Wagener, Martin Fochmann, Bjoern Jahnke, 2018, Scottish Journal of Political Economy.

The Effect of Straight-Line and Accelerated Depreciation Rules on Risky Investment Decisions – An Experimental Study

Martin Fochmann, H. Ackermann, 2014 .

Tax Perception - An Empirical Survey

Joachim Weimann, Kay Blaufus, Martin Fochmann, 2010 .

Tax Perception : An empirical survey arqus

Joachim Weimann, Martin Fochmann, Jochen Hundsdoerfer, 2010 .

Dishonesty and Risk-Taking: Compliance Decisions of Individuals and Groups

M. Kocher, Martin Fochmann, Nadja Müller, 2019, Journal of Economic Behavior & Organization.

The perception of income taxation on risky investments: An experimental analysis of different methods of loss compensation

A. Sadrieh, Martin Fochmann, Dirk Kiesewetter, 2009 .

The Biased Effect of Aggregated and Disaggregated Income Taxation on Investment Decisions

A. Sadrieh, Martin Fochmann, Dirk Kiesewetter, 2012 .

Behavioral Responses to Subsidies in Risky Investment Decisions and the Effectiveness of Tax Credits and Grants

Martin Fochmann, H. Ackermann, Rebecca Temme, 2018 .

Intrinsic and Extrinsic Effects on Behavioral Tax Biases in Risky Investment Decisions

Martin Fochmann, Dirk Kiesewetter, Kristina Hemmerich, 2015 .

Real Tax Effects and Tax Perception Effects in Decisions on Asset Allocation

Martin Fochmann, Kristina Hemmerich, 2014 .

Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective

Peter N. C. Mohr, J. Alm, E. Kirchler, 2020, SSRN Electronic Journal.

The Effects of Tax Salience and Tax Experience on Individual Work Efforts in a Framed Field Experiment

Joachim Weimann, Martin Fochmann, 2013, SSRN Electronic Journal.

The Effects of Rewards on Tax Compliance Decisions

Eike B. Kroll, Martin Fochmann, 2014 .

Framing and Salience Effects in Tax Evasion Decisions – An Experiment on Underreporting and Overdeducting

Martin Fochmann, Nadja Wolf, 2018, Journal of Economic Psychology.

Combating overreporting of deductions in tax returns: prefilling and restricting the deductibility of expenditures

Martin Fochmann, Michael Overesch, F. Hechtner, 2021, Journal of Business Economics.

Combating overreporting of deductions in tax returns: prefilling and restricting the deductibility of expenditures

Martin Fochmann, Michael Overesch, F. Hechtner, 2020, Journal of Business Economics.

Investment Behavior and the Biased Perception of Limited Loss Deduction in Income Taxation

A. Sadrieh, Martin Fochmann, Dirk Kiesewetter, 2012 .

Combating Tax Evasion of Individuals: Prefilling and Restricting the Deductibility of Expenditures in Tax Returns

Martin Fochmann, Michael Overesch, F. Hechtner, 2020, SSRN Electronic Journal.

Affective reactions influence investment decisions: evidence from a laboratory experiment with taxation

J. Hewig, Katharina Schüssler, Martin Fochmann, 2014, Journal of Business Economics.

When Happy People Make Society Unhappy: Emotions Affect Compliance Behavior

Peter N. C. Mohr, E. Kirchler, Martin Fochmann, 2019 .

A Utility-Based Explanation of Tax Asymmetries

Martin Fochmann, M. Jacob, 2013, World Tax Journal.

Behavioral Explanation of Tax Asymmetries

Martin Fochmann, M. Jacob, 2011 .

Trust Them, Threaten Them, or Lure Them? Effective Audit Systems to Promote Compliance

Peter N. C. Mohr, B. Rockenbach, Martin Fochmann, 2020 .

Managing Wages: Fairness Norms of Low- and High-Performing Team Members

Joachim Weimann, Martin Fochmann, Florian Sachs, 2019, SSRN Electronic Journal.

Firms' Tax Rate Misperception: Measurement, Drivers, and Distortionary Effects

Martin Fochmann, Caren Sureth-Sloane, H. Huber, 2022, SSRN Electronic Journal.

Biased effects of taxes and subsidies on portfolio choices

Martin Fochmann, Benedikt Mihm, Hagen Ackermann, 2013 .

Gross-wage illusion in a real effort experiment

Joachim Weimann, Kay Blaufus, Martin Fochmann, 2010 .

Arbeitskreis Quantitative Steuerlehre Quantitative Research in Taxation – Discussion Papers

Martin Fochmann, Hagen Ackermann, 2014 .

Income Taxes and Risky Investment Decisions: An Experiment on Behavioral Tax Biases

Martin Fochmann, Kristina Hemmerich, 2018 .

The two sides of public debt: Intergenerational altruism and burden shifting

Joachim Weimann, A. Sadrieh, Martin Fochmann, 2018, PloS one.