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Research

Research Interests

  • Empirical tax research
  • Experimental and behavioral economics
  • Behavioral taxation
  • Tax evasion and tax avoidance behavior
  • Misperception of taxes, tax complexity
  • Sustainability and taxation
  • Influence of taxation on the willingness to invest
  • Optimal design of tax regimes
  • Digital transformation, machine learning
  • Dishonesty, cheating, lying
  • Risk taking, portfolio selection
  • Emotions, affect
  • Labor market, public debt
  • Decision making in groups


DFG Projects

  • "Fiscal Citizenship in Migrant Societies: An International Cross Country Comparison", Open Research Area (ORA) for the Social Sciences ANR-DFG-ESRC-SSHRC, Verbundprojekt mit Forschungskollegen aus Deutschland, Kanada und dem Vereinigten Königreich Großbritannien, Gesamtvolumen: ca. 1,5 Mio. Euro (FO 1211/5-1), 2021-2024.
  • "Digitale Transformation und Besteuerung - Der Einfluss von vorausgefüllten Steuererklärungen auf Steuerhinterziehungsverhalten und Steuerbefolgungskosten", Sachbeihilfe, Gesamtvolumen: 191.470 Euro (FO 1211/4-1), 2021-2023.
  • "Behavioral Taxation", Wissenschaftliches Netzwerk, Gesamtvolumen: ca. 45.000 Euro (FO 1211/1-1), 2019-2022.


Current Working Papers

  • Fochmann, Martin; Vanessa Heinemann-Heile; Ralf Maiterth; Hans-Peter Huber and Caren Sureth-Sloane (2022): Firms' Tax Rate Misperception: Measurement, Drivers, and Distortionary Effects, SSRN Working Paper. 
  • Fochmann, Martin; Tobias Kölle; Peter Mohr and Bettina Rockenbach (2020): Trust Them, Threaten Them, or Lure Them? Effective Audit Systems to Promote Compliance, SSRN Working Paper.
  • Hausladen, Carina; Martin Fochmann and Peter Mohr (2023): Predicting Compliance: Leveraging Chat Data for Supervised Classification in Experimental Research, SSRN Working Paper.
  • Fochmann, Martin; Florian Sachs and Joachim Weimann (2019): Managing Wages: Fairness Norms of Low- and High-Performing Team Members, SSRN Working Paper.
  • Fochmann, Martin; Frank Hechtner; Erich Kirchler and Peter Mohr (2019): When Happy People Make Society Unhappy: Incidental Emotions Affect Compliance Behavior, SSRN Working Paper.
  • Ackermann, Hagen; Martin Fochmann and Rebecca Temme (2018): Behavioral Responses to Subsidies in Risky Investment Decisions and the Effectiveness of Tax Credits and Grants, SSRN Working Paper.
  • Fochmann, Martin and Marcel Haak (2015): Strategic Decision Behavior and Audit Quality of Big and Small Audit Firms in a Tendering Process, arqus-Working Paper No. 197; SSRN Working Paper.


Articles in Refereed Journals

  • Fochmann, Martin; Vanessa Heinemann-Heile; Hans-Peter Huber; Ralf Maiterth and Caren Sureth-Sloane (2023): Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung, Steuer und Wirtschaft (forthcoming).
  • Fochmann, Martin (2022): Introduction to the Special Issue “Behavioral Taxation”, FinanzArchiv/Public Finance Analysis 78, 1-4.
  • Fochmann, Martin; Nadja Fochmann; Martin Kocher and Nadja Müller (2021): Dishonesty and Risk-Taking: Compliance Decisions of Individuals and Groups, Journal of Economic Behavior and Organization 185, 250-286.
  • Fochmann, Martin; Nadja Müller and Michael Overesch (2021): Less Cheating? The Effects of Prefilled Forms on Compliance Behavior, Journal of Economic Psychology 83, 102365.
  • Fochmann, Martin; Tobias Kölle; Frank Hechtner and Michael Overesch (2021): Combating Tax Evasion of Individuals: Prefilling and Restricting the Deductibility of Expenditures in Tax Returns, Zeitschrift für Betriebswirtschaft/Journal of Business Economics 91, 935-964.
  • Alm, James; Kay Blaufus; Martin Fochmann; Erich Kirchler; Peter Mohr; Nina E. Olson and Benno Torgler (2020): Tax policy measures to combat the SARS-CoV-2 pandemic and considerations to improve tax compliance: A behavioral perspective, FinanzArchiv/Public Finance Analysis 76, 396-428.
  • Fochmann, Martin and Nadja Wolf (2019): Framing and Salience Effects in Tax Evasion Decisions - An Experiment on Underreporting and Overdeducting, Journal of Economic Psychology 72, 260-277.
  • Fochmann, Martin; Björn Jahnke and Andreas Wagener (2019): Does the Reliability of Institutions Affect Public Good Contributions? Evidence from a Laboratory Experiment, Scottish Journal of Political Economy 66, 434-458.
  • Fochmann, Martin and Kristina Hemmerich (2018): Income Taxes and Risky Investment Decisions - An Experiment on Behavioral Tax Biases, Journal of Institutional and Theoretical Economics 174, 651-688.
  • Fochmann, Martin; Florian Sachs; Abdolkarim Sadrieh and Joachim Weimann (2018): The Two Sides of Public Debt: Intergenerational Altruism and Burden Shifting, PLOS ONE, open access: https://doi.org/10.1371/journal.pone.0202963.
  • Fochmann, Martin; Johannes Hewig; Dirk Kiesewetter and Katharina Schüßler (2017): Affective Reactions Influence Investment Decisions: Evidence from a Laboratory Experiment with Taxation, Zeitschrift für Betriebswirtschaft/Journal of Business Economics 87, 779-808.
  • Fochmann, Martin; Kristina Hemmerich and Dirk Kiesewetter (2016): Intrinsic and Extrinsic Effects on Behavioral Tax Biases in Risky Investment Decisions, Journal of Economic Psychology 56, 218-231.
  • Fochmann, Martin and Eike B. Kroll (2016): The Effects of Rewards on Tax Compliance Decisions, Journal of Economic Psychology 52, 38-55.
  • Ackermann, Hagen; Martin Fochmann and Nadja Wolf (2016): 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.
  • Fochmann, Martin and Martin Jacob (2015): A Utility-Based Explanation of Tax Asymmetries, World Tax Journal 7, 329-342.
  • Fochmann, Martin and Arne Kleinstück (2014): Steueraversion – Sind wir wirklich bereit auf Einkommen zu verzichten, nur um Steuern zu sparen?, Die Betriebswirtschaft/Business Administration Review 74, 249-266.
  • Ackermann, Hagen; Martin Fochmann and Benedikt Mihm (2013): Biased Effects of Taxes and Subsidies on Portfolio Choices, Economics Letters 120, 23-26.
  • Fochmann, Martin; Joachim Weimann; Kay Blaufus; Jochen Hundsdoerfer and Dirk Kiesewetter (2013): Net Wage Illusion in a Real Effort Experiment, Scandinavian Journal of Economics 115 (2), 476-484.
  • Fochmann, Martin and Joachim Weimann (2013): The Effects of Tax Salience and Tax Experience on Individual Work Efforts in a Framed Field Experiment, Finanz-Archiv/Public Finance Analysis 69 (4), 511-542.
  • Fochmann, Martin; Dirk Kiesewetter and Abdolkarim Sadrieh (2012): Investment Behavior and the Biased Perception of Limited Loss Deduction in Income Taxation, Journal of Economic Behavior and Organization 81 (1), 230-242.
  • Fochmann, Martin; Dirk Kiesewetter and Abdolkarim Sadrieh (2012): The Biased Effect of Aggregated and Disaggregated Income Taxation on Investment Decisions, Journal of Institutional and Theoretical Economics 168 (3), 519-546.
  • Fochmann, Martin; Dirk Kiesewetter and Abdolkarim Sadrieh (2012): Geschlechtsspezifische Steuerwahrnehmungseffekte bei risikobehafteten Investitions-entscheidungen, Die Betriebswirtschaft/Business Administration Review 72 (6), 505-524.
  • Fochmann, Martin and Dominik Rumpf (2010): Modellierung von Aktienanlagen bei laufenden Umschichtungen und einer Besteuerung von Veräußerungsgewinnen, Zeitschrift für Betriebswirtschaft/Journal of Business Economics 80 (9), 945-968. 


Non-Refereed Publications

  • Fochmann, Martin (2023): Ergänzende Maßnahmen zur Verbesserung des Steuervollzugs – Was beeinflusst die Steuerehrlichkeit? Eine verhaltensökonomische Perspektive, Tagungsband zur ifst-Jahrestagung 2022 „Steuermoral und Steuervollzug“, ifst-Schrift 548 (2023).
  • Fochmann, Martin; Arne Schnitger; Florian Holle; Madeleine Kockrow; Jasper Ohler; Aida van Almsick and Anke Lempart (2022): Steuerliche Transparenz der DAX-40-Unternehmen im Jahr 2021 – Eine Untersuchung der steuerlichen Transparenz-berichterstattung in Deutschland anhand des Standards „GRI 207: Tax 2019“.
  • Fochmann, Martin; Vanessa Heile; Hans-Peter Huber; Ralf Maiterth and Caren Sureth-Sloane (2021): Umfrage: Steuerliche Belastung deutscher Unternehmen – Steuerlast und Verwaltungskosten, Executive Summary, DOI: https://doi.org/10.52569/XGKV7897.


Monograph

  • Der Einfluss von Steuern auf Investitions- und Arbeitsangebotsentscheidungen - Experimentelle Analysen zur Wahrnehmung der Steuerbelastung. PhD thesis at the Julius-Maximilians University of Würzburg, 2011, online available under: http://opus.bibliothek.uni-wuerzburg.de/frontdoor.php?source_opus=6650.