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Corporate and personal income tax declarations

Goerke, Laszlo (contributor) - 2006

Decisions by firms and individuals on the extent of their tax payments have generally been treated as separate choices. Empirically, a positive relationship between corporate and personal income tax evasion can be observed. The theoretical analysis in this paper shows that a manager's decision...

Persistent link: https://www.econbiz.de/10003355568

The impact of short- and long-term participation tax rates on labor supply

Bartels, Charlotte; Pestel, Nico - 2015

Generous income support programs as provided by European welfare states have often been blamed to hamper employment. This paper investigates the importance of incentives inherent in the tax-benefit system for the individual decision to take up work. Using German microdata over the period...

Persistent link: https://www.econbiz.de/10011289240

Shifting taxes from labor to consumption : efficient, but regressive?

Pestel, Nico; Sommer, Eric - 2013

Shifting taxes from labor income to consumption is regularly suggested as a measure to induce work incentives. We … investigate the effect of increases in the Value Added Tax on labor supply and the income distribution in Germany, which is … compensated by a revenue-neutral reduction in income-related taxes. Based on a dual data base and a microsimulation model of labor …

Persistent link: https://www.econbiz.de/10010225955

Tax evasion in a unionised economy

Goerke, Laszlo - 2001

In a unionised labour market, a substitution of a payroll for an income tax will not alter employment if tax obligations are fulfilled. However, if workers or firms can evade taxes this irrelevance result might no longer apply. This will especially be the case if the fine for tax evasion depends...

Persistent link: https://www.econbiz.de/10011404003