Blaufus, Kay; Eichfelder, Sebastian; Hundsdoerfer, Jochen - 2011
We analyze the compliance costs of individual taxpyers resulting from the German income tax. using survey data that has …-employed taxpaxers. Taxable income and the demand for external support are positively correlated with compliance costs, while the time … knowledge with the compliance burden. By contrast, a joint assessment of a married couple seems to reduce the monetized time …