Die Komplexität der Besteuerung lässt sich anhand von B¨urokratiekosten erfassen, die aus der Beachtung steuerlicher Vorschriften resultieren. Eine Analyse der empirischen Literatur verdeutlicht, dass diese Kosten mit Art und Höhe der Einnahmen von Steuerpflichtigen korreliert sind. Aus...

Due to empirical research, tax and accounting compliance costs are a considerable burden for private businesses. However, cost estimates may be biased due to survey nonresponse and questionnaire framing effects. This paper investigates the impact of both aspects on the estimated cost burden. I...

We analyze the usefulness of accounting information on tax loss carryforwards and negative performance to predict earnings and cash flows. We use hand-collected information on tax loss carryforwards and corresponding deferred taxes from the International Financial Reporting Standards tax...

We analyze the usefulness of accounting information on tax loss carryforwards and negative performance to predict earnings and cash flows. We use hand-collected information on tax loss carryforwards and the corresponding deferred taxes from the International Financial Reporting Standards tax...

We examine an international panel of domestic firms to quantify the degree to which conforming tax avoidance changes with statutory tax rates. We derive an alternative estimation method that identifies conforming tax avoidance from the variation of tax rates over time and across countries. We...

We analyze how tax incentives (bonus depreciation) affect real investment choices of firms by exploiting an exogenous variation in regional tax regulation in former East Germany (Development Area Law, DAL). Our rich administrative panel data for the universe of German manufacturing firms at the...

Der vorliegende Beitrag schätzt die Bürokratiekosten der Grundsteuerreform 2022 mit Hilfe des Standardkostenmodells der Bundesregierung (SKM) und qualitativer Experteninterviews auf eine Bandbreite von 3,84 Mrd. € und 6,88 Mrd. € (im Mittelwert 5,37 Mrd. €). Dies entspricht 3,48 % und...

We analyze the distributive justice of the combined burden of income taxes, social security taxes and public transfers on employee households in the United States on the federal level and in six member states. To investigate whether the treatment of families by the aggregate tax and transfer...

Unter Verwendung des Konzepts äquivalenter Einkommen vergleichen wir acht verschiedene Typen von Arbeitnehmerhaushalten im Hinblick auf ihre Nettobelastung aus Steuern, Sozialbeiträgen und Transferzahlungen aus dem ALG II. Anhand des Kriteriums horizontaler Gleichheit können wir darlegen,...