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Tax Evasion and State Productivity - an Experimental Study

Güth, Werner; Sutter, Matthias; Straub, Sabine - 2005

In an overlapping generations experiment with multiple families participants can support their parents directly and …

Persistent link: https://www.econbiz.de/10014067434

Everyday representations of tax avoidance, tax evasion, and tax flight : do legal differences matter?

Kirchler, Erich; Maciejovsky, Boris; Schneider, Friedrich - 2001

From an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden. Due to legal differences and moral concerns it is, however, likely that...

Persistent link: https://www.econbiz.de/10009614298

Strictness of tax compliance norms : a factorial survey on the acceptance of inheritance tax evasion in Germany

Abraham, Martin; Lorek, Kerstin; Richter, Friedemann; … - 2014

Using the example of the inheritance tax, this paper examines whether and how the strictness of tax compliance norms depends on the interrelation between tax objectives, tax design, and taxed behavior. Building on the literature on tax evasion, optimal inheritance taxation, family economics, and...

Persistent link: https://www.econbiz.de/10010371371

Income tax noncompliance in Germany, 2001-2014

Fauser, Hannes; Godar, Sarah - 2021

This paper estimates income tax underreporting for the case of Germany, by income category and along the income distribution. Comparing weighted samples of survey and tax data, we find patterns that are in line with the literature: Average income from self-employment and from rent and lease in...

Persistent link: https://www.econbiz.de/10012694505

Income tax noncompliance in Germany, 2001-2014

Fauser, Hannes; Godar, Sarah - 2021

Persistent link: https://www.econbiz.de/10012697780

Tax compliance under tax regime changes

Heinemann, Friedrich; Kocher, Martin - 2010

In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the importance of at least two further effects not covered by the...

Persistent link: https://www.econbiz.de/10003952111

Tax Compliance Under Tax Regime Changes

Heinemann, Friedrich; Kocher, Martin - 2010

change in a laboratory experiment. More specifically, experimental subjects face one tax regime for a certain commonly known …. However, our experiment features two further interesting aspects: First, we let our participants choose between the two tax … regimes that they encounter during the experiment after they have experienced both regimes. Second, an innovative feature …

Persistent link: https://www.econbiz.de/10014196144