This paper utilizes a unique micro data set on consumer durables to study the effect of consumption tax reforms on the … European countries, which enacted numerous consumption tax reforms in recent years. We implement a reduced form specification … individual products in multiple countries. The results document that changes in baseline consumption tax rates are fully and …

This paper provides an empirical analysis of the effectiveness of tax subsidies implemented by the German government as … VAT performance of firms in industries, whose services have become deductible from the income tax, with the VAT …. Our results point at significant effects of the tax deduction. In particular, we find some evidence that taxable sales …

This paper analyzes the effects of an income tax credit for hard-to-tax consumer services on evasion of the value-added-tax … (VAT). Based on the individual tax files of the universe of VAT payers in Germany, our analysis shows that harnessing … incentives for consumers through tax credits fosters firms' compliance with VAT by bringing in an element of third …

complex and complicated. Tax havens' benefits from tax haven activities are inversely related to the intensity of competition …The current debate on tax planning has to distinguish between tax evasion and aggressive tax planning. While tax … evasion is illegal and requires the enhanced exchange of information, measures against aggressive tax planning seem to be very …

This paper explores whether tax planning by households is consistent with a minimization of the family tax burden or … whether and to what extent altruism and concerns about the tax loss of individual household members matter. To this end, we … take advantage of a specific feature of the German tax system which allows married couples to decide which of three …

complex and complicated. Tax havens' benefits from tax haven activities are inversely related to the intensity of competition …The current debate on tax planning has to distinguish between tax evasion and aggressive tax planning. While tax … evasion is illegal and requires the enhanced exchange of information, measures against aggressive tax planning seem to be very …