Im Zuge der Diskussion einer Harmonisierung der Ertragsbesteuerung innerhalb der Europäischen Union wird bereits seit geraumer Zeit die Einführung einer gemeinsamen konsolidierten Körperschaftsteuerbemessungsgrundlage (GKKB/CCCTB) von den Mitgliedsstaaten der Europäischen Union in Erwägung...

Is the labor supply of individuals influenced by their perception of how their income taxes will reflow to them or be wasted in administrative expenditures? We examine this issue experimentally by comparing three different treatments of a real-effort game that vary in the degree of...

Is the labor supply of individuals influenced by their perception of how their income taxes will reflow to them or be wasted in administrative expenditures? We examine this issue experimentally by comparing three different treatments of a real-effort game that vary in the degree of...