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Income tax noncompliance in Germany, 2001-2014
Fauser, Hannes; Godar, Sarah - 2021
This paper estimates income tax underreporting for the case of Germany, by income category and along the income distribution. Comparing weighted samples of survey and tax data, we find patterns that are in line with the literature: Average income from self-employment and from rent and lease in...
Persistent link: https://www.econbiz.de/10012694505
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Income tax noncompliance in Germany, 2001-2014
Fauser, Hannes; Godar, Sarah - 2021
This paper estimates income tax underreporting for the case of Germany, by income category and along the income distribution. Comparing weighted samples of survey and tax data, we find patterns that are in line with the literature: Average income from self-employment and from rent and lease in...
Persistent link: https://www.econbiz.de/10012697780
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How Progressive is Germany? Comparing the Redistributive Effects of Tax Benefit Systems in Europe
Peichl, Andreas - 2008
, we analyse the progressivity and redistribution induced by the tax benefit systems in the EUR-15 countries. We show that … the German system as a whole employs only a medium level of redistribution. However, this can be decomposed into a highly …
Persistent link: https://www.econbiz.de/10012724616
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An integrated micro data base for tax analysis in Germany
Bach, Stefan; Beznoska, Martin; Steiner, Viktor - 2016
This paper documents methodology underlying the construction of the integrated data base for our study on "Wer trägt die Steuerlast in Deutschland? - Verteilungswirkungen des deutschen Steuer- und Transfersystems" (Who bears the tax burden in Germany? - Distributional Analyses of the German tax...
Persistent link: https://www.econbiz.de/10011594422
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How Progressive is Germany? Comparing the Redistributive Effects of Tax Benefit Systems in Europe (Wie progressiv ist Deutschland? Das Steuer - und Transfersystem im europäischen V...
Peichl, Andreas; Schaefer, Thilo - 2008
the ongoing policy debate in Germany. In this paper, we compare the progressivity and redistribution induced by the tax … tax benefit systems in a common framework. We compute several measures of progressivity and redistribution for the whole … the countries according to their progressivity and level of redistribution. Our analysis shows that there is considerable …
Persistent link: https://www.econbiz.de/10014218385
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Bracket creep revisited : progressivity and a solution by adjusting the rich tax in Germany
Flores Unzaga, Ismael Martin; Zhu, Junyi - 2014 - Preprint, Preliminary
micro-simulation model developed for the newly available PHF data, we document an inverted U-shaped overall redistribution … fiscally possible, it can totally offset the decrease of global redistribution effect from indexation. Our results echo the …
Persistent link: https://www.econbiz.de/10010385846
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Declining tax progression and the German dual income tax : conference paper
Jenderny, Katharina - 2013 - Preliminary version
This paper analyzes the effect of the introduction of a final withholding tax on capital income on the progression of the German income tax. As previous literature shows, even with synthetic income taxation, tax progression was strongest in the middle of the income distribution, and decreased...
Persistent link: https://www.econbiz.de/10010337865
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Tax Secrecy and Tax Transparency – The Relevance of Confidentiality in Tax Law Country Report : Canada
Christians, Allison - 2013
Canadian National Report prepared for the Vienna University of Economics and Business, Conference on tax secrecy and transparency, Rust, Austria, July, 2012. The aim of the project is to assess how different countries regard the treatment of tax information and tax secrecy. Topics include the...
Persistent link: https://www.econbiz.de/10013090158
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Strictness of tax compliance norms : a factorial survey on the acceptance of inheritance tax evasion in Germany
Abraham, Martin; Lorek, Kerstin; Richter, Friedemann; … - 2014
Using the example of the inheritance tax, this paper examines whether and how the strictness of tax compliance norms depends on the interrelation between tax objectives, tax design, and taxed behavior. Building on the literature on tax evasion, optimal inheritance taxation, family economics, and...
Persistent link: https://www.econbiz.de/10010371371
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Framing and loss aversion in tax reporting behavior : evidence from German income tax return data
Diller, Markus; Kühne, Daniela - 2020
This paper investigates the presence of framing effects and loss aversion in tax reporting behavior of wage earners using a balanced panel of German income tax return data. Reference dependence and loss aversion suggest that individuals in a perceived loss situation attribute higher value to a...
Persistent link: https://www.econbiz.de/10012285804