Search Results - subject:"Tax complexity"

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

Fochmann, Martin; Hemmerich, Kristina Susanne; … - In: Journal of economic psychology : research in economic … 56 (2016), pp. 218-231

Persistent link: https://www.econbiz.de/10011704343

insights from and challenges of experiments on tax complexity : a literature survey

Grottke, Markus; Kühne, Daniela - In: Die Betriebswirtschaft : DBW 76 (2016) 1, pp. 21-63

Persistent link: https://www.econbiz.de/10011639393

Complex Tax Legislation in the TurboTax Era

Zelenak, Lawrence A. - 2010

When tax returns were prepared with pencil and paper—in an era now gone forever—Congress did not impose income tax provisions of great computational complexity on large numbers of taxpayers, in the belief that it was unreasonable to require average taxpayers (or their paid preparers) to...

Persistent link: https://www.econbiz.de/10009471559

It's all about tax rates: An empirical study of tax perception

Blaufus, Kay; Bob, Jonathan; Hundsdoerfer, Jochen; … - 2010

In this paper we apply conjoint analysis to study the influence of changes in the tax rate and the tax base on the perceived tax burden. Our results show that the majority of individuals do not make rational tax decisions based on the actual tax burden, but rather use simple decision heuristics....

Persistent link: https://www.econbiz.de/10010302277

It's all about tax rates: An empirical study of tax perception

Blaufus, Kay; Bob, Jonathan; Hundsdoerfer, Jochen; … - arqus - Arbeitskreis Quantitative Steuerlehre - 2010

Persistent link: https://www.econbiz.de/10008676484

Income tax flattening: does it help to reduce the shadow economy?

Sabirianova Peter, Klara - 2009

This paper examines the effect of global transition to simpler, flatter income tax systems on the size of the shadow economy. By offering a new estimation framework, the paper revives the traditional electricity consumption approach to measuring the shadow economy. It overcomes the limitations...

Persistent link: https://www.econbiz.de/10010269186

Global reform of personal income taxation, 1981 - 2005: evidence from 189 countries

Peter, Klara Sabirianova; Buttrick, Steve; Duncan, Denvil - 2009

In this paper we use a panel of 189 countries to describe the salient trends that have emerged in national personal income tax systems spanning the twenty five year period from 1981 to 2005. Using complete national income tax schedules, we calculate actual average and marginal tax rates at...

Persistent link: https://www.econbiz.de/10010269377

Tax compliance costs: a business administration perspective

Eichfelder, Sebastian; Schorn, Michael - 2009

The paper analyses the relationship of tax compliance costs and business strategy. Due to instruments, like information technology, simplified cash accounting or outsourcing compliance activities to tax advisers, private businesses have a set of strategies to optimize their tax compliance cost...

Persistent link: https://www.econbiz.de/10010299154

A study of job satisfaction and tax complexity

Stathopoulos, Xenia; Wise, Victoria - 2009

whether tax complexity affects accounting practitioners' job satisfaction. Demographic and personality factors are considered … primary causes of a complex tax system. It was found that although tax complexity is causing job dissatisfaction, demographic …

Persistent link: https://www.econbiz.de/10009484063

Income Tax Flattening: Does It Help to Reduce the Shadow Economy?

Sabirianova Peter, Klara - Institute for the Study of Labor (IZA) - 2009

tax, corporate income tax, flat tax, structural progressivity, tax complexity, electricity approach, institutions … tax complexity index also fell by 20%. Flat personal income tax rates are becoming increasingly popular. 2 Even where … and for the tax complexity measure. This paper also examines the relation between the structural progressivity of PIT …

Persistent link: https://www.econbiz.de/10005004575