This study introduces and tests the applicability of a signal for individual tax reporting aggressiveness using German … income tax return data. Tax aggressiveness is often defined as dealing with uncertainty - or more precisely: ambiguity - in … an exploitative manner. In other words, firms and individuals are considered tax aggressive if they interpret ambiguous …

famous suspect explanations is a phenomenon called tax avoidance. We develop a holistic theoretical concept of influences on … corporate tax planning through a series of 19 in-depth German tax expert interviews. Our findings show that three distinct … hurdles in the tax planning process can explain different levels of tax expense across companies. Those three hurdles are …

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 … perceived gain situation do. Applied to tax reporting behavior, taxpayers who perceive their tax situation as unfavorable …