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Tax compliance under tax regime changes
Heinemann, Friedrich; Kocher, Martin G. - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2010
In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the importance of at least two further effects not covered by the...
Persistent link: https://www.econbiz.de/10008536036
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Climate change and the irreversibility effect: combining expected utility and MaxiMin
Lange, Andreas - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2002
case (less weight on EU) may lead to increased first period emissions. The effect of learning possibilities on emissions is …, considering prospective learning increases today?s abatement effort, i.e. the ?irreversibility effect? holds, if the weight on EU … MaxiMin. There is, however, the possibility of a negative value of learning. It is shown that the irreversibility effect holds …
Persistent link: https://www.econbiz.de/10005097621