Hauck, Tobias Alexander; Wallossek, Luisa - In: Journal of public economics 238 (2024), pp. 1-9
Many countries have automatic wage tax withholding systems with tax non-filing options for some taxpayers. We show that …-income taxpayers pay more taxes than they have to because they frequently do not file. Using German administrative tax data, we … document that the average non-filer overpays € 119 in one year, equivalent to a percentage point increase in the average tax …