Search Results - subject_exact:"Steuerbescheid"

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Paying your fair share : perceived fairness and tax compliance

Nathan, Brad; Perez-Truglia, Ricardo; Zentner, Alejandro - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015651903

Enhancing property tax

Roy, Debarpita - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015614804

Digitalization of the global economy and the OECD reform of MNE's corporate income tax : background, challenges, and issues

Brokelind, Cécile - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015484612

State capacity and identity : assimilation vs resistance of tribal rimlands

Skaperdas, Stergios; Testa, Patrick A. - 2026

While the populations of wealthy modern states primarily identify with their nation, middle- and low-income countries often contain large populations that adhere to distinct subnational identities. We model a central government elite that has a conflictual relationship with its “tribal...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015593094

Can higher education levels improve tax compliance?

Gazilas, Emmanouil Taxiarchis; Bragoudakis, Zacharias - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015593680

Using computerized information to enforce VAT : Evidence from Pakistan

Shah, Jawad - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015559354

The welfare state myth : how low-tax countries offer the world's best welfare

Fölster, Stefan; Sanandaji, Nima - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015558303

Earnings management in response to the introduction of additional corporate income tax

Šušak, Toni - 2026

The objective of this research was to assess the impact of the introduction of windfall taxes on accrual earnings management in the Republic of Croatia. The Croatian windfall taxation setting was unique in the European Union due to the comprehensive taxpayer approach. The research sample...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015664802

Natural disasters, property reappraisal, and fiscal outcomes

Davlasheridze, Meri; Hou, Yilin; Miao, Qing - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016060323

Why aggregate indicators fail in fiscal sustainability evaluation : tax base heterogeneity, reweighting, and the limits of GDP elasticity

Shimada, Etsusaku - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015579634

Huang, Yong; Chan, Kam C.; Zhao, Chunxiang - 2025

We investigate the impact of tax-related human capital (THC) on corporate financial reporting aggressiveness. Using the presence of former or current tax officers from tax authorities on a firm's board of directors as a proxy for THC, we find that firms with tax officer directors report their...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015374241

Countries' tax effort : disentangling the frontier tax gap

Fenochietto, Ricardo; Pessino, Carola; Fenochietto, Nicole - 2026

Using Stochastic Frontier Analysis, this paper updates, for 123 countries, the estimates of tax capacity-defined as the maximum level of revenue a country can feasibly achieve - and tax effort - measured as the ratio of actual tax revenue to tax capacity. It also introduces two novel models that...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015627337

Do electronic filing and payment increase tax compliance? : evidence from large taxpayers in Senegal

Czajka, Léo; Diouf, Awa; Santoro, Fabrizio - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015640012

Teach to comply? : evidence from a taxpayer education program in Rwanda

Mascagni, Giulia; Santoro, Fabrizio; Mukama, Denis - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015330674

Unitary taxation and formulary apportionment : estimation of global revenue implications and review of wider consequence

Loretz, Simon - 2026

This project reviews the revenue implications of the introduction of a global implementation of unitary taxation and formula apportionment. The combination of a various sources of firm-level data allows to learn more about the channels and the extent of the reallocation of tax revenues. The...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015640627

Digitalization and cross-border tax fraud : evidence from e-invoicing in Italy

Heinemann, Marwin; Stiller, Wojciech - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015330676

Incentive effects of tax transparency : does country-by-country reporting call for arbitration?

Martini, Jan T.; Niemann, Rainer; Simons, Dirk; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015333623

Does global financial transparency improve tax compliance in developing countries?

Johannesen, Niels; Larsen, Lauge Truels; Riedel, Nadine - 2026

In a coordinated effort to curb tax evasion, governments systematically exchange information about bank accounts with foreign owners. We study the compliance effects of the policy in the context of South Africa using information reports on 1 million foreign bank accounts linked to income and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015656774

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Does global financial transparency improve tax compliance in developing countries?

Johannesen, Niels; Larsen, Lauge; Riedel, Nadine - 2026

Book / Working Paper

Cryptocurrency taxation : a bibliometric analysis and emerging trends

Lazea, Georgiana-Iulia; Balea-Stanciu, Maria-Roxana; … - 2025

This article conducts a comprehensive bibliometric analysis of 182 papers to trace the progression of research on cryptocurrency taxation. The study highlights prevailing patterns, influential contributors, and collaborative networks by utilising data from Scopus and the Web of Science Core...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015338308

The effects of targeted border taxes on formalization and tax compliance in Zambia

Adu-Ababio, Kwabena; Jouste, Maria; Vuoristo, Karri; … - 2026

A large informal sector creates hard-to-tax firms. However, such firms, due to their imports, are observed by the tax authority. Using an institutionalized policy that seeks to regularize non-compliant and inconsistent filing firms through a bespoke border tax in Zambia, we examine the effects...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015670238

Optimal tax administration and redistributive policy

Ramos, Sebastián Castillo; Pirttilä, Jukka - 2026

Redistributive policies are crucial in tax design but are often overlooked when examining optimal tax administrative policies to fight tax evasion. This paper extends the Keen and Slemrod (2017) framework to analyse how redistributive concerns and inequality aversion affect tax administration....

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668726

Differential bunching impacts across the income distribution : evidence from tax administrative data

Adu-Ababio, Kwabena; Bryson, Samuel; Mwale, Evaristo; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015193257

Tax compliance strategies and revenue generation in Nigeria

Dakhil, Mustafa Salih; Dagunduro, Muyiwa Emmanuel; … - 2025

Tax revenue generation is crucial for economic management and development in both developed and developing countries, as it supports public services, infrastructure, and social programs, thus fostering sustainable development and economic stability. This study aims to investigate the effect of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015327201

VAT withholding scheme and tax compliance : evidence from Ghana

Boahen, Emmanuel Adu; Opoku, Kwadwo; Manu, Joseph Adjei - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016061457

Tax audits and the policing of corporate taxes : insights from tax executives

Seidman, Jeri; Sinha, Roshan K.; Stomberg, Bridget - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015463721

Wealth tax enforcement : the role of tax and institutional design

Durán, José María; Esteller-Moré, Alejandro; … - 2025 - Version October 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015555568

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Wealth tax enforcement : the role of tax and institutional design

Durán, José María; Esteller-Moré, Alejandro; … - 2025

Book / Working Paper

Effects of electronic cash registers on reported revenue

Engström, Per; Hagen, Johannes; Khoshghadam, Alireza; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015466840

Firm networks and tax compliance : experimental evidence from Uganda

Almunia, Miguel; Henning, David; Knebelmann, Justine; … - 2025

How do policy interventions diffuse through firm transaction networks? We design a novel two-stage randomization strategy that assigns a tax enforcement treatment at the seller–buyer link level and ensures separation within the network to identify direct and spillover effects. Using Ugandan...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015654899

Residual profit splitting : a theory-based approach to tax multinationals

Richter, Wolfram F. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015466894

Manual for the Evaluation of Costs and Benefits of Cooperative Compliance Programs

Owens, Jeffrey; Barcarolo, Luciana; Bauer, Christian; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015655170

The enforcement dilemma of the global minimum tax

Hindriks, Jean; Nishimura, Yukihiro - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015323757

The effects of a risk-based approach to tax examinations : evidence from a tax pilot programme in Tanzania

Ebrahim, Amina; Kisanga, Elineema; Swema, Ezekiel; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015466946

An exploratory study on supplier acceptance of and engagement in a national tax lottery designed to improve tax compliance

Schoeman, Anculien - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015446978

Estimating Value Added Tax (VAT) and Corporate Income Tax (CIT) Gaps in Indonesia

2025

This note presents the results of the analysis of Value Added Tax (VAT) and Corporate Income Tax (CIT) compliance and policy gap estimates in Indonesia between 2016 and 2021. The study's objective is to quantify the magnitude of the tax gaps and to identify drivers behind the low efficiency of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015372438

Reallocating taxing rights and online trade : pillar one as a partial formula apportionment

Mukunoki, Hiroshi; Okoshi, Hirofumi; Schindler, Dirk - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015374080

Multidimensional tax compliance attitude

Bruns, Christoffer; Fochmann, Martin; Mohr, Peter; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015453716

Compliance with Base Erosion and Profit Shifting Action 13 : insights from tax consultants and tax officials

Roggeman, Annelies; Aro-Sati, Leila; Verleyen, Isabelle - 2025

To combat firms exploiting transfer pricing as a tool for tax avoidance, the Organisation for Economic Co-operation and Development (OECD) introduced the Base Erosion and Profit Shifting Action 13 (BEPS 13), enhancing tax transparency and the exchange of information with tax authorities....

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015410546

Is the elasticity of taxable income mostly an income effect?

Dufour, Xavier; Michaud, Pierre-Carl; Smart, Michael - 2025

We use variation in marginal tax rates and in tax bracket thresholds at which they apply in order to identify the substitution and income effects of tax reforms. We use a triple-difference estimator that exploits variation from subnational tax reforms, for which behavioral responses to taxes are...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015211755

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Is the elasticity of taxable income mostly an income effect?

Dufour, Xavier; Michaud, Pierre-Carl; Smart, Michael - 2025

Book / Working Paper

Assessing Scottish tax strategy and policy

Adam, Stuart; Phillips, David - 2025

The Scottish Government has a range of tax powers at its disposal, which it has used in recent years to forge an increasingly distinct tax policy from the rest of the UK. In its 2025-26 Budget, the Scottish Government made a number of tax policy changes, including to income tax, business rates,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015331215

How important is the structure of the EU economy to the VAT collection?

Zídková, Hana; Papadakis, Spyros; Arltová, Markéta; … - 2025

VAT is one of the most important sources of the public revenues in the EU Member States; therefore, it is crucial to determine the factors of VAT collection. So far, only a few researchers analyzed the influence of individual economic sectors on the indicators of VAT collection, namely...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015413408

Support from the Economic Commission for Africa for increasing tax revenues in the Sudan

2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015331267

Do signatory auditors with tax expertise facilitate or curb tax aggressiveness?

DeFond, Mark L.; Qi, Baolei; Si, Yi; Zhang, Jieying - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015432359

Corporate tax planning and enforcement

Dyck, Daniel - 2025

This study investigates how strategic interactions between corporate tax planning and tax enforcement are affected by two policy instruments: strengthening tax enforcement by increasing the number of specialized enforcement staff and improving tax audit technologies. I employ an economic model...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015337403

Do personal income taxes affect corporate tax-motivated profit shifting?

De Vito, Antonio; Hillmann, Lisa; Jacob, Martin; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015432407

The road to tax collection digitalization : an assessment of the effectiveness of digital payment systems in Nigeria and the role of macroeconomic factors

Omodero, Cordelia Onyinyechi; Ekundayo, Gbenga - 2025

The global movement towards a cashless society has prompted the payment of tax obligations through digital platforms and sources. In this international race to ensure that transaction payments are not hindered by the lack of physical cash, Nigeria is also making progress. Therefore, the focus of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015463007

Massive regularization for effective tax payment : evidence from Brazil

Yarygina, Anastasiya; Iketani, Eduardo; Martinez … - 2025

In recent years, tax administrations around the globe have leveraged digital transformation to enhance processes and services to improve tax compliance. Massive self-regularization platforms, which identify noncompliant taxpayers, notify them about the detected inconsistencies, and allow them to...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015197822

One hundred years of U.S. state taxation

Robinson, Sarah; Tazhitdinova, Alisa - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015562470

Determinants of own source revenue generation in rural local bodies and efficiency of collection

Shrawan, Aakanksha; Rahangdale, Nikhil; Nath, H. K. Amar - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015418000

Declining effective tax rates of multinationals : the hidden role of tax base reforms

Ducept, Jules; Godar, Sarah - 2025

This paper documents the rise of corporate tax-base narrowing measures in the EU using a novel dataset covering both tax rate and tax base reforms implemented between 2014 and 2022. Our findings indicate a shift away from the ’cut rate – broaden base’ approach, as governments increasingly...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015419978

Dynamics of evasion around tax thresholds : evidence from Indian firms

Choudhary, Keshav; Gupta, Bhanu - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015563878