In many countries, tax agencies are following OECD recommendations and are improving their services to increase voluntary tax compliance. Using a survey of 10,000 individual German taxpayers, we find that better service interaction quality (SIQ) is indeed positively associated with tax...

In this paper we apply conjoint analysis to study 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 rather use simple decision heuristics....

Tax preparation firms advertise their services as a way to save taxes. Along this line, we use a large cross-sectional sample of German income tax accounting data, consisting of employees and other taxpayers with non-business income, to explore the relationship between expenses for tax...

We apply conjoint analysis to study the influence of tax labeling and tax earmarking on German taxpayers' willingness to contribute. We show that labeling and earmarking effects can substantially increase participants' willingness to contribute, and we analyze how these effects interact. These...

Tax preparation firms advertise their services as a way to save taxes. To investigate this subject, we use a panel of German income tax accounting data, consisting of employees and other taxpayers with non-business income, to explore the relationship between expenses for tax preparation and tax...

Gemeindeeinkommensteuer, Kernstadt-Umland-Wirkung, Mikrosimulation, Steuerstatistik, Zinsabzugsbeschränkungen, Rechtsformneutralität, Rechtsformentscheidungen, Haftungsbeschränkung, Steuerplanung, Steueraggressivität , Steuerprüfung, Corporate Governance. - Local income taxes, regional tax...

We analyze the compliance costs of individual taxpayers resulting from the German income tax. Using survey data that has been raised between December 2008 and April 2009, we find evidence for a considerably higher cost burden of self-employed taxpayers. Taxable income and the demand for external...