Search Results - subject:"Tax simplification"

Does tax simplification motivate small businesses to be more compliant? : evidence from a regression discontinuity in Indonesia

Satyadini, Agung Endika; Rosid, Arifin - In: Bulletin of Indonesian economic studies 60 (2024) 2, pp. 217-238

Persistent link: https://www.econbiz.de/10015050599

Tax complexity and firm value

Braun, Anna-Sophie; Koch, Reinald; Sureth-Sloane, Caren - 2025

This study examines the effect of tax complexity on the market value of publicly traded firms. Using firm-level measures of tax complexity, we find that a one standard deviation increase in tax complexity-comparable in magnitude to the rise following the U.S. Tax Cuts and Jobs Act-is associated...

Persistent link: https://www.econbiz.de/10015438941

Vereinfachte Einkommensbesteuerung - Möglichkeiten und Grenzen illustriert am Beispiel steuerlicher Abzüge in der Arbeitnehmerbesteuerung : Stellungnahme 01/2025 vom 27. März 2025

Deutschland <Bundesrepublik> / Bundesminister der …; … - 2025 - Stand: Mai 2025

Persistent link: https://www.econbiz.de/10015417912

Indirect effects of simplified tax communications on compliance

Celik Katreniak, Dagmara; Cingl, Lubomír; Lorko, Matej - 2025

This study investigates how simplified tax communications influence compliance through direct cognitive effects and via indirect emotional and moral pathways. We conduct a controlled laboratory experiment in which we expose subjects to stylized letters from a tax authority. The letters vary in...

Persistent link: https://www.econbiz.de/10015616220

I'm a taxpayer … get me out of here? Evidence on attitudes towards simplifying the tax jungle

Blesse, Sebastian; Buhlmann, Florian; Doerrenberg, Philipp - In: Economica 93 (2025) 369, pp. 332-360

tax simplification using new survey and experimental data. We first document that most respondents generally desire tax … fully aware of the objectives, implications and trade‐offs involved in tax simplification. Overall, our findings suggest … that people generally support tax simplification, but have preferences to keep certain complexity‐adding elements of the …

Persistent link: https://www.econbiz.de/10015586724

Tax Complexity and Firm Value

Braun, Anna-Sophie; Koch, Reinald; Sureth-Sloane, Caren - 2025

Persistent link: https://www.econbiz.de/10015555579

Steuerentflechtung und -vereinfachung: ein Märchen aus 10.801 Gebietskörperschaft? : eine Tagung der Stiftung Marktwirtschaft am 7. Februar 2023 in Berlin : Tagungsbericht

Kohlstruck, Tobias (ed.) - Stiftung Marktwirtschaft / Tagung <2023, Berlin> - 2023

Persistent link: https://www.econbiz.de/10014296456

The tax complexity index : a survey-based country measure of tax code and framework complexity

Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; … - In: The European accounting review 32 (2023) 2, pp. 239-273

Persistent link: https://www.econbiz.de/10014299257

Reducing complexity and compliance costs : a simplification safe harbour for the global minimum tax

Schanz, Deborah - In: Fiscal studies : the journal of the Institute for … 44 (2023) 1, pp. 53-60

Persistent link: https://www.econbiz.de/10014301458

Do people really want a simple tax system? : evidence on preferences towards income tax simplification

Blesse, Sebastian; Buhlmann, Florian; Doerrenberg, Philipp - 2019

tax simplification. The general wisdom seems to suggest that most tax systems are overly complex and that tax … simplification. The main purpose of our study then is to investigate if the high support for tax simplification is driven by a lack … of tax simplification. …

Persistent link: https://www.econbiz.de/10012137284