Search Results - subject:"Tax complexity"

Exploring the Dark Side of Tax Policy: An Analysis of the Interactions between Fiscal Illusion and the Shadow Economy

Buehn, Andreas; Dell' Anno, Roberto; Schneider, Friedrich - 2015

This paper presents an empirical analysis of the relationship between fiscal illusion and the shadow economy for 104 countries over the period 1989–2009. We argue that both unobservable phenomena are closely linked to each other, as the creation of a fiscal illusion may be helpful if...

Persistent link: https://www.econbiz.de/10011307133

Intrinsic and extrinsic effects on behavioral tax biases in risky investment decisions

Fochmann, Martin; Hemmerich, Kristina; Kiesewetter, Dirk - 2015

cognition (individual dimension, intrinsic effects) and (2) the influence of available tax information by varying tax complexity …, this positive effect on risky investment is higher in a situation with a rather low level of tax information in which tax … complexity is high and tax salience is low. In addition, we are able to provide evidence that the use of decision heuristics can …

Persistent link: https://www.econbiz.de/10011381682

Exploring the dark side of tax policy : an analysis of the interactions between fiscal illusion and the shadow economy

Bühn, Andreas; Dell' Anno, Roberto; Schneider, Friedrich - 2015

This paper presents an empirical analysis of the relationship between fiscal illusion and the shadow economy for 104 countries over the period 1989-2009. We argue that both unobservable phenomena are closely linked to each other, as the creation of a fiscal illusion may be helpful if governments...

Persistent link: https://www.econbiz.de/10011305420

Intrinsic and extrinsic effects on behavioral tax biases in risky investment decisions

Fochmann, Martin; Hemmerich, Kristina; Kiesewetter, Dirk - 2015

Persistent link: https://www.econbiz.de/10011380611

The barriers created by complexity : a state-by-state analysis of local sales tax laws in light of the Wayfair ruling

Afonso, Whitney B. - In: National tax journal 72 (2019) 4, pp. 777-800

Persistent link: https://www.econbiz.de/10012295501

An history of US tax code complexity within computer-based return preparation

Walsh, Robert - In: Accounting & taxation : AT 11 (2019) 1, pp. 47-57

Persistent link: https://www.econbiz.de/10012163377

The income tax compliance costs of private households : empirical evidence from Germany

Blaufus, Kay; Hechtner, Frank; Jarzembski, Janine K. - In: Public finance review : PFR 47 (2019) 5, pp. 925-966

Persistent link: https://www.econbiz.de/10012122005

Tax Structure and Corruption: Cross-Country Evidence

Liu, Yongzheng; Feng, Haibo - International Center for Public Policy, Andrew Young … - 2014

both tax mix and tax complexity, as another potential cause of corruption, and present strong supporting evidence by using …

Persistent link: https://www.econbiz.de/10011227883

Foreign Direct Investment and Fiscal Policy - A Literature Survey

Simões, António Jacinto; Ventura, José; Coelho, … - Centro de Estudos e Formação Avançada em Gestão e … - 2014

This paper conducts a literature survey on Foreign Direct Investment (FDI) and its relation to fiscal policy. Geographical and cultural proximity between originating and host countries, market size of the host countries, as well as other exogenous variables have been pointed out by a significant...

Persistent link: https://www.econbiz.de/10010892275

Fiscal illusion and the shadow economy: Two sides of the same coin?

Schneider, Friedrich; Buehn, Andreas; Dell'Anno, Roberto - 2013

Persistent link: https://www.econbiz.de/10010368253