Inside the firm : evidence from survey experiments on the incidence of business taxes, price setting, and tax preferences

Eble, Fabian

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URN:	urn:nbn:de:bsz:180-madoc-712594
Dokumenttyp:	Dissertation
Erscheinungsjahr:	2025
Ort der Veröffentlichung:	Mannheim
Hochschule:	Universität Mannheim
Gutachter:	Dörrenberg, Philipp
Datum der mündl. Prüfung:	2025
Sprache der Veröffentlichung:	Englisch
Einrichtung:	Fakultät für Betriebswirtschaftslehre > ABWL u. Betriebswirtschaftliche Steuerlehre (Dörrenberg 2019-)
Fachgebiet:	330 Wirtschaft
Freie Schlagwörter (Englisch):	survey experiments , firm behavior
Abstract:	This dissertation investigates how firms respond to taxes, inflation, and fiscal policy communication using randomized survey experiments with firms. The first study analyzes how firms adjust wages, prices, investment, and profit distributions when facing hypothetical profit tax changes, revealing asymmetric incidence. The second study examines whether central bank inflation forecasts influence price-setting during the 2022 inflation surge. Firms shown official forecasts plan smaller price increases, particularly those with high prior expectations. The third study explores how narratives about fiscal policy shape tax preferences. Framing tax increases as fiscally responsible raises support for higher taxes, whereas redistribution-focused narratives have weaker effects. Together, the findings show how expectations and communication can shape firms’ economic behavior and attitudes.