---
res:
  bibo_abstract:
  - 'We examine German individuals'' preferences for income and wealth taxation and,
    importantly, the interplay between these two tax instruments. While prior research
    often examines wealth tax preferences in isolation, actual tax systems consist
    of multiple interacting taxes. To capture this dynamic, we elicit preferred tax
    burdens in a large-scale online experiment with 2,702 participants randomly assigned
    to one of four treatment groups: respondents state either an unspecified overall
    tax burden, separate income and wealth tax burdens, an income tax burden only,
    or a wealth tax burden only. Our baseline estimates reveal average (marginal)
    tax rates of approximately 17.4% (18.9%) for income and 4.1% (2.3%) for wealth.
    We find that participants associate wealth with an ability-to-pay taxes: when
    a wealth tax is not explicitly available, preferred income tax rates are approximately
    30% higher. However, when both instruments are available, participants do not
    treat them as substitutes. Instead, they appear to treat the two taxes as separate
    mental bins: the standalone income and wealth tax burdens are combined in a notably
    additive manner, resulting in a significantly higher overall tax burden. Further,
    respondents apply implicit exemptions for low levels of wealth and favor a wealth
    tax base focused primarily on financial assets and real estate other than the
    primary residence.@eng'
  bibo_authorlist:
  - foaf_Person:
      foaf_givenName: Ralf
      foaf_name: Maiterth, Ralf
      foaf_surname: Maiterth
  - foaf_Person:
      foaf_givenName: Yuri
      foaf_name: Piper, Yuri
      foaf_surname: Piper
      foaf_workInfoHomepage: http://www.librecat.org/personId=49955
  - foaf_Person:
      foaf_givenName: Cornelius
      foaf_name: Schneider, Cornelius
      foaf_surname: Schneider
  bibo_doi: 10.2139/ssrn.6832418
  dct_date: 2026^xs_gYear
  dct_language: eng
  dct_title: Preferences for Taxing Wealth and Income@
...