Showing 1 - 10 of 107
Persistent link: https://www.econbiz.de/10008054127
Persistent link: https://www.econbiz.de/10008345014
Persistent link: https://www.econbiz.de/10008266376
In this paper, both a conjoint analysis and a lab experiment are conducted to analyze 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...
Persistent link: https://www.econbiz.de/10010870855
Persistent link: https://www.econbiz.de/10010642217
Persistent link: https://www.econbiz.de/10010102346
We analyze the compliance costs of individual taxpayers resulting from the German income tax (tax year 2007). Using survey data that have been raised between December 2008 and April 2009, we find evidence for a considerably higher cost burden of self-employed taxpayers. Taxable income and a...
Persistent link: https://www.econbiz.de/10011135576
Country-by-Country Reporting (CbCR) soll für (insb. Steuer-)Behörden oder für die Öffentlichkeit Transparenz über die regionale Verteilung von Produktionsfaktoren, Gewinnen und Steuerzahlungen schaffen und so Steuervermeidungsstrategien aufdecken. Die folgende Analyse zeigt die...
Persistent link: https://www.econbiz.de/10010983222
In a real-effort laboratory experiment to manipulate evasion opportunities, we study whether the moral evaluation of tax evasion is subject to a self-serving bias. We find that tax morale is egoistically biased: Subjects with the opportunity to evade taxes judge tax evasion as less unethical as...
Persistent link: https://www.econbiz.de/10010956159