Search Results - subject:"Tax complexity"

Income tax compliance costs of working individuals : empirical evidence from Germany

Blaufus, Kay; Eichfelder, Sebastian; Hundsdoerfer, Jochen - In: Public finance review : PFR 42 (2014) 6, pp. 800-829

Persistent link: https://www.econbiz.de/10010457607

Towards the development of a tax system complexity index

Binh Tran-Nam; Evans, Chris - In: Fiscal studies : the journal of the Institute for … 35 (2014) 3, pp. 341-370

Persistent link: https://www.econbiz.de/10011280999

What Explains Tax Evasion? An Empirical Assessment based on European Data

Christie, Edward; Holzner, Mario - 2006

measure of tax complexity is positively correlated with tax compliance for personal income tax, leading us to doubt the …

Persistent link: https://www.econbiz.de/10012099869

What Explains Tax Evasion? An Empirical Assessment based on European Data

Christie, Edward; Holzner, Mario - Wiener Institut für Internationale … - 2006

measure of tax complexity is positively correlated with tax compliance for personal income tax, leading us to doubt the …

Persistent link: https://www.econbiz.de/10005695394

Tax Compliance Costs: A Business-Administration Perspective

Eichfelder, Sebastian; Schorn, Michael - In: FinanzArchiv: Public Finance Analysis 68 (2012) 2, pp. 191-230

Using instruments like information technology and paid preparation of tax returns, private taxpayers have a set of strategies to optimize their compliance cost burden. Assuming rational behavior, private businesses can be expected to choose a cost-optimal administration strategy. Nevertheless,...

Persistent link: https://www.econbiz.de/10010554704

Is Simple Better? A Conjoint Analysis of the Effects of Tax Complexity on Employee Preferences Concerning Company Pension Plans

Blaufus, Kay; Ortlieb, Renate - In: Schmalenbach Business Review (sbr) 61 (2009) 1, pp. 60-83

We theoretically and empirically analyze the influence of tax complexity on the employee’s decision concerning company … of our empirical analysis is that if tax complexity is high, then only a small proportion of the study participants bases … their decision on their after-tax return. This proportion increases significantly if tax complexity is low. However, even in …

Persistent link: https://www.econbiz.de/10008631540

The Complexity of Tax Structure in Competitive Political Systems

Warskett, George; Winer, Stanley; Hettich, Walter - In: International Tax and Public Finance 5 (1998) 2, pp. 123-151

We explore the nature of tax complexity in competitive political systems. The analysis does not rely upon imperfections …

Persistent link: https://www.econbiz.de/10005711339

UNCERTAINTY AND TAXPAYER COMPLIANCE

Caballé, Jordi; Panadés, Judith - Instituto de Estudios Fiscales, Ministerio de Economía …

. The complexity of both tax code provisions and tax forms could induce taxpayers to commit errors when they fill their income reports. The existence of these involuntary mistakes affects the tax enforcement policy as tax auditors will face now two sources of uncertainty, namely, the typical one...

Persistent link: https://www.econbiz.de/10005419028

Self Selection and Administration Cost in the Formation of Tax Structure

Warskett, George; Winer, Stanley L.; Hettich, Walter - Carleton University, Department of Economics - 1988

Persistent link: https://www.econbiz.de/10004961537