Showing 1 - 10 of 6,021
of whether the court adopts the new rule, the Article concludes with the theory that, rather than a court using its “best …
Persistent link: https://www.econbiz.de/10013127347
This paper analyzes the effect of standard deductions on itemized deductions. Using German income tax data, it shows that the distribution of itemized deductions above the level of the standard deduction is positively skewed, with the mode lying somewhat above the standard deduction. This...
Persistent link: https://www.econbiz.de/10009707637
The purpose of this paper is to explore the relationship between personal values and personal tax culture regarding the perception of a tax system's fairness. The paper deals with the main theoretical starting points of the fundamental cornerstones of the general tax culture such as tax evasion,...
Persistent link: https://www.econbiz.de/10012020521
In a laboratory experiment on tax compliance, we model a situation in which high-income taxpayers can leave a tax system that finances a public good. We compare low-income taxpayers' compliance decisions and equity perceptions across treatments in which they are informed or not informed about...
Persistent link: https://www.econbiz.de/10012167860
This theoretical paper studies the relation between tax audits and labour market outcomes (job creation and unemployment) in an economy that contemplates penalties for firms that evade taxes and rewards for firms that comply with tax rules. Intuitively, the simultaneous presence of penalty and...
Persistent link: https://www.econbiz.de/10014230714
This reports the results of a follow-up experiment conducted to validate an earlier experiment showing that if taxpayers overestimate the prevalence of tax evasion, their compliance can be increased by informing them about the true rate of cheating. Tax compliance, therefore, is influenced...
Persistent link: https://www.econbiz.de/10014208569
Does tax evasion run in the family? To answer this question, we study the case of the commuter tax allowance in Austria. This allowance is designed as a step function of the distance between the residence and the workplace, creating sharp discontinuities at each bracket threshold. It turns out...
Persistent link: https://www.econbiz.de/10011929695
This paper provides evidence of evasion in the context of a widely used commuter tax allowance, and explores evasion spillovers as a determinant of the individual compliance decision. For this purpose, we exploit discontinuities in the commuter allowance scheme and employ a research design...
Persistent link: https://www.econbiz.de/10011517655
Does tax evasion run in the family? To answer this question, we study the case of the commuter tax allowance in Austria. This allowance is designed as a step function of the distance between the residence and the workplace, creating sharp discontinuities at each bracket threshold. The distance...
Persistent link: https://www.econbiz.de/10011598493
Does tax evasion run in the family? To answer this question, we study the case of the commuter tax allowance in Austria. This allowance is designed as a step function of the distance between the residence and the workplace, creating sharp discontinuities at each bracket threshold. The distance...
Persistent link: https://www.econbiz.de/10011607606