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Customs compliance and the power of imagination
Konrad, Kai A.; Lohse, Tim; Qari, Salmai - 2012
This paper studies the role of beliefs about own performance or appearance for compliance at the customs. In an … second-order beliefs in the process of customs declarations is important and may potentially be used to improve customs and … tax compliance. -- customs ; tax compliance ; audit probability ; second-order beliefs …
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
This paper studies the role of beliefs about own performance or appearance for compliance at the customs. In an … second-order beliefs in the process of customs declarations is important and may potentially be used to improve customs and … tax compliance. -- Customs ; tax compliance ; audit probability ; second-order beliefs …
Persistent link: https://www.econbiz.de/10009407583
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Wealth Transfers and Tax Planning : Evidence for the German Bequest Tax
Sommer, Eric - 2017
The rising importance of bequests as a source of personal income lead to renewed interest in the taxation of wealth … transfers. Empirical evidence on distortionary effects of bequest taxation is relatively scarce. On the basis of administrative …
Persistent link: https://www.econbiz.de/10012943696
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Cross-National Variations in Undeclared Work : Results from a Survey of 27 European Countries
Williams, Colin - 2015
Until now, those seeking to undertake a cross-national comparison of undeclared work have had to rely on tenuous proxy indicators, such as the amount of cash in circulation or the amount of electricity consumed, due to the absence of direct survey evidence. In 2007, however, the first...
Persistent link: https://www.econbiz.de/10013010356
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Behavioral Responses to Inheritance and Gift Taxation : Bunching Evidence from Germany
Glogowsky, Ulrich - 2020
The desirability of inheritance and gift taxes depends on individuals' tax responsiveness. This paper demonstrates how strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines administrative data with cross-bracket tax variation: a...
Persistent link: https://www.econbiz.de/10012852999
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Behavioral Responses to Inheritance and Gift Taxation : Evidence from Germany
Glogowsky, Ulrich - 2021
The desirability of inheritance and gift taxes depends on individuals’ tax responsiveness. This paper demonstrates how strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines administrative data with cross-bracket tax variation: a...
Persistent link: https://www.econbiz.de/10013315177
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Behavioral responses to inheritance and gift taxation : evidence from Germany
Glogowsky, Ulrich - 2020 - First version: August 2015
The desirability of inheritance and gift taxes depends on individuals' tax responsiveness. This paper demonstrates how strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines administrative data with cross-bracket tax variation: a...
Persistent link: https://www.econbiz.de/10012308486
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Behavioral responses to inheritance and gift taxation : evidence from Germany
Glogowsky, Ulrich - 2020
The desirability of inheritance and gift taxes depends on individuals’ tax responsiveness. This paper demonstrates how strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines administrative data with cross-bracket tax variation: a...
Persistent link: https://www.econbiz.de/10012299807
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Wealth transfers and tax planning : evidence for the German bequest tax
Sommer, Eric - 2017
The rising importance of bequests as a source of personal income lead to renewed interest in the taxation of wealth … transfers. Empirical evidence on distortionary effects of bequest taxation is relatively scarce. On the basis of administrative …
Persistent link: https://www.econbiz.de/10011758229
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Cross-National Variations in Undeclared Work : Results from a Survey of 27 European Countries
Williams, Colin - 2013
Until now, those seeking to undertake a cross-national comparison of undeclared work have had to rely on tenuous proxy indicators, such as the amount of cash in circulation or the amount of electricity consumed, due to the absence of direct survey evidence. In 2007, however, the first...
Persistent link: https://www.econbiz.de/10014155974