Results

For each person participating in our survey, we raised judged fair tax burdens for childless singles, childless married couples, married couples with one child, and married couples with two children, given monthly gross incomes of 2,500; 3,750; 5,000; 7,500; and 10,000 Deutschmarks. Moreover, each participant was presented both the opportunity costs (foregone gain) framing and the out-of-pocket costs (loss) framing of the tax system. This proceed provided us with 4 × 5 × 2 = 40 observations per participant. As 219 persons successfully participated in the study, we disposed of N = 219 observations per question and of 8,760 judged fair tax burdens altogether.