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Distributional effects of a minimum wage in a welfare state : the case of Germany
Müller, Kai-Uwe; Steiner, Viktor - 2013
A popular argument for a federal minimum wage is that it will prevent in-work poverty and reduce income inequality. We … rates. Our analysis is based on a microsimulation model that accounts for the interactions between wages, the tax …
Persistent link: https://www.econbiz.de/10010234179
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Why has income inequality in Germany increased from 2002 to 2011? : a behavioral microsimulation decomposition
Jessen, Robin - 2016
I propose a method to decompose changes in income inequality into the contributions of policy changes, wage rate … apply this method to decompose the increase in income inequality in Germany from 2002 to 2011, a period that saw tax … inequality reducing effect as measured by the Mean Log Deviation and the Gini coefficient. For the Gini, these effects are offset …
Persistent link: https://www.econbiz.de/10011568532
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ZEW-EviSTA : a microsimulation model of the German tax and transfer system
Buhlmann, Florian; Hebsaker, Michael; Kreuz, Tobias; … - 2022 - First version: June 2022
This article describes ZEW-EviSTA®, the microsimulation model developed and used at ZEW - Centre for European Economic …
Persistent link: https://www.econbiz.de/10013281463
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Does legality matter? : the case of tax avoidance and evasion
Blaufus, Kay; Braune, Matthias; Hundsdoerfer, Jochen; … - 2015 - This version: August 2015
Previous research argues that law expresses social values and could, therefore, influence individual behavior independently of enforcement and penalization. Using three laboratory experiments on tax avoidance and evasion, we study how legality affects individuals' decisions. We find that,...
Persistent link: https://www.econbiz.de/10011309492
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A new policy of counteracting tax evasion - allowing the taxpayers to 'plea quilty'
Chu, C. Y. Cyrus - 1987
Persistent link: https://www.econbiz.de/10003514052
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Estimating tax noncompliance among the self-employed : evidence from pleasure boat registers
Engström, Per; Hagen, Johannes; Johansson, Edvard - 2021
In this paper, we improve upon the Pissarides-Weber (PW) method for estimating tax evasion among the self-employed by utilizing unique register-based consumption measures from the Swedish and Finnish mandatory registers for pleasure boats. Our main contributions are twofold: i) The PW method...
Persistent link: https://www.econbiz.de/10012582761
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Tax incentives to appear small : evidence from Thai firms and corporate groups
Banternghansa, Chanont; Athiphat Muthitacharoen; … - 2021
Persistent link: https://www.econbiz.de/10012505176
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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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Multidimensional tax compliance attitude
Bruns, Christoffer; Fochmann, Martin; Mohr, Peter; … - 2023
Citizen tax compliance significantly dictates governmental fiscal capacities. Recognizing this, understanding the determinants of tax compliance remains paramount. While existing literature frequently isolates and tests individual determinants such as audit likelihood, penalty structures, tax...
Persistent link: https://www.econbiz.de/10014382941
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Cashless payments and tax evasion : evidence from VAT gaps in the EU
Bohne, Albrecht; Koumpias, Antonios M.; Tassi, Annalisa - 2023
This paper explores the connection between the proliferation of cashless, or e-money, payments and value-added tax (VAT) compliance. We present both visual and descriptive evidence that illustrates a negative correlation between e-money use and VAT evasion, proxied by the VAT compliance gap for...
Persistent link: https://www.econbiz.de/10014472026