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Behavioral responses to taxes : fiscal implications of tax range changes, their perception and tax privacy
Bob, Jonathan - 2013
Persistent link: https://www.econbiz.de/10010237508
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Steuerunehrlichkeit, Abschreckung und soziale Normen : empirische Evidenz für Deutschland
Feld, Lars P.; Schneider, Friedrich - 2011
In der vergangenen Dekade hat Deutschland den Kampf gegen Schwarzarbeit und Steuerhinterziehung durch zahlreiche … Maßnahmen verschärft. Doch sind Steuerhinterziehung und Schwarzarbeit in Deutschland tatsächlich so omnipräsent, wie die … durchgeführte repräsentative Befragung von 2.149 Personen in Deutschland. Die Befragung war so angelegt, dass nicht nur das Ausmaß …
Persistent link: https://www.econbiz.de/10010379019
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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
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Geplante Steuerhinterziehung und ihre effiziente Bestrafung
Richter, Wolfram F. (contributor) - 2007
Ausgangspunkt der modelltheoretischen Betrachtungen war in Abschnitt 2.1 die Feststellung, dass die herkömmliche Strafbemessung in weiten Bereichen kühl kalkulierende Steuerhinterzieher von ihrem Tun nicht abbringen wird. Die herkömmliche Strafbemessung folgt dem Gedanken der Bestrafung nach...
Persistent link: https://www.econbiz.de/10009296758
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Tax evasion and risky investments in an intertemporal context : an experimental study
Giese, Sebastian; Hoffmann, Antje - 2000
In this experimental study of tax evasion and its determinants participants earn their income in a complex stochastic intertemporal environment including the possibility to invest into a risky asset. The earned income has to be declared in four tax returns which are randomly verified. If tax...
Persistent link: https://www.econbiz.de/10009583891
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Essays in taxation : capacity, compliance and complexity
Müller, Cornelius - 2014
Persistent link: https://www.econbiz.de/10010389559
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VAT Fraud in the Customer Chain - The German <I>Perfect Storm</I> Cases
Ainsworth, Richard Thompson - 2019
German civil and criminal courts have not always agreed over whether to allow a taxpayer to zero-rate intra-Community supplies when the taxpayer making the supply knew (or should have known) that his buyer in the other Member State intended to fraudulently evade VAT as a missing trader. This is...
Persistent link: https://www.econbiz.de/10012905593
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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
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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/10012697780
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The politics of the invisible: offshore finance and state power : a country-level comparison
Binder, Andrea - 2019
Persistent link: https://www.econbiz.de/10012387025