This study introduces and tests the applicability of a signal for individual tax reporting aggressiveness using German income tax return data. Tax aggressiveness is often defined as dealing with uncertainty - or more precisely: ambiguity - in an exploitative manner. In other words, firms and...

This paper investigates the presence of framing effects and loss aversion in tax reporting behavior of wage earners using a balanced panel of German income tax return data. Reference dependence and loss aversion suggest that individuals in a perceived loss situation attribute higher value to a...

In 1998 the OECD launched one of the most comprehensive initiatives ever to combat harmful tax competition. The following paper analyzes how companies' investment activities in tax havens are associated with the three most salient elements of the OECD initiative. Our analysis is based on a U.S....

We propose a game-theoretic investigation to capture the interplay between the behavior of tax consultants, taxpayers, and the tax authority in a setting of tax complexity. Our purpose is to provide answers to two research questions: Which aspects of the strategic interaction between the players...