We study what determines taxpayers' deduction behavior when filing tax returns. Preliminary deficits might be viewed as losses assuming zero preliminary balance as reference point. Swedish taxpayers may escape these losses by claiming deductions after receiving information about the preliminary...

The tax and fiscal reforms headed by German finance minister Matthias Erzberger in 1919 and 1920 fundamentally reshaped German public finances. The total tax revenue as a percentage of GDP, or tax-to-GDP ratio, doubled and increased continually until the end of World War II. Since the 1950s, the...

This paper investigates the long-term evolution of the tax system in Germany to explain why the political left has increasingly expanded taxation to its own clientele. The paper contrasts the second half of the 19th with the second half of the 20th century to show that some of the underlying...

Zurück ins 20 Jahrhundert! - so die Aufforderung am Ende des Beitrages, der in einem schlaglichtartigen Streifzug durch die neuzeitliche Steuergeschichte die Entwicklung der Grundprinzipien in der Besteuerung mit dem Ziel aufgezeigt, Vorschläge aus der aktuellen steuerpolitischen Debatte in...

We show that delegating tax collection to large firms can help build tax capacity in weak-enforcement settings. We exploit two reforms in Argentina that dramatically expanded and subsequently reduced turnover tax withholding by firms. Combining firm-to-firm data with regression discontinuity and...

Increasing the tax compliance of self-employed business owners (particularly of tradespecific service providers) remains an ongoing challenge for tax authorities. From a compliance point of view, cash transactions are particularly problematic when services are paid for on the spot, as such...

We augment a standard tax model by concerns about tax equity: people get upset when labour is taxed more heavily than capital. Even the slightest concern for tax equity invalidates the common recommendation for small open economies that capital should remain tax-exempt. This holds for exogenous...

It is entirely appropriate that the study of public finance take seriously behavioral" inconsistencies with traditional models of individual and collective decision-making. This raises the question of whether the state should play a role in protecting individuals from themselves, and whether...