In Germany, two observations can be tracked over the past 15 to 20 years: First, income inequality has constantly … ; household structure ; SOEP ; Germany …

-employee dataset LIAB. IZAΨMOD consists of three components: First, a static module simulates the effects of a tax-benefit reform on …

, including the tax rates. Fathers of these individuals are first-generation immigrants who migrated from 81 different countries …

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 … the gain from reducing corporate tax payments is certain, as in the case of tax avoidance. If, however, the firm evades …

We study a field experiment on tax compliance in Slovenia. Small accounting companies were randomly assigned to an … importance of paying taxes and informed about the likelihood of becoming subject to an audit. In the second treatment group, tax … officers from the tax authorities handed out in person the same letter that companies in the first treatment group received by …

examine a stylized poor state with weak institutions in which a "culture of evasion" damages state authority. Many evade tax … appropriate level of enforcing proper payments of taxes due. The government needs to design an effective tax administration policy …

treatments in Switzerland using identical survey techniques previously used in Germany and the United States. In Switzerland …