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The Ethics of Tax Evasion : A Comparative Study of Germany and the United States
McGee, Robert W.; Nickerson, Inge; Fees, Werner - 2006
This paper examines the issue of the ethics of tax evasion. It begins with a review of the literature and proceeds to discuss the three main views on the issue that have emerged over the last 500 years. The paper then reports on the results of a series of surveys taken of various populations in...
Persistent link: https://www.econbiz.de/10014055340
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Tax compliance under tax regime changes
Heinemann, Friedrich; Kocher, Martin - 2010
In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the importance of at least two further effects not covered by the...
Persistent link: https://www.econbiz.de/10003952111
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Tax compliance under tax regime changes
Heinemann, Friedrich; Kocher, Martin G. - 2010
In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the importance of at least two further effects not covered by the...
Persistent link: https://www.econbiz.de/10010300014
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Tax compliance under tax regime changes
Heinemann, Friedrich; Kocher, Martin G. - 2010
In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the importance of at least two further effects not covered by the...
Persistent link: https://www.econbiz.de/10010427562
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Tax compliance under tax regime changes
Heinemann, Friedrich; Kocher, Martin - 2010
regime. -- tax reforms ; tax compliance ; experiment …
Persistent link: https://www.econbiz.de/10003951067
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Customs compliance and the power of imagination
Konrad, Kai A.; Lohse, Tim; Qari, Salmai - 2012
experiment in which underreporting has a higher expected payoff than truthful reporting we find: a large share, about 15 …
Persistent link: https://www.econbiz.de/10009489006
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Customs compliance and the power of imagination
Konrad, Kai A.; Lohse, Tim; Qari, Salmai - 2011
experiment in which underreporting has a higher expected payoff than truthful reporting we find: a large share, about 15 …
Persistent link: https://www.econbiz.de/10009407583
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Tax Compliance Under Tax Regime Changes
Heinemann, Friedrich; Kocher, Martin G. - 2010
change in a laboratory experiment. More specifically, experimental subjects face one tax regime for a certain commonly known …. However, our experiment features two further interesting aspects: First, we let our participants choose between the two tax … regimes that they encounter during the experiment after they have experienced both regimes. Second, an innovative feature …
Persistent link: https://www.econbiz.de/10014196144
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Symmetric vs. asymmetric punishment regimes for bribery
Engel, Christoph; Goerg, Sebastian J.; Yu, Gaoneng - 2012
corruption. For this purpose, we designed and ran a lab experiment in Bonn (Germany) and Shanghai (China) with exactly the same …
Persistent link: https://www.econbiz.de/10009487845
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Analyse von Steueramnestiedaten
Haug, Michael (contributor); Hölscher, Luise (contributor);  … - 2008
Tax fraud is a serious problem for fiscal authorities worldwide, not only in countries regarded as "hightax" like Germany. Besides longterm tax reforms, tax amnesties are used to bring back taxable amounts into the legal sector. The German tax amnesty of 2004/2005 was one of the last examples in...
Persistent link: https://www.econbiz.de/10003770371