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Zusammentreffen von außerordentlichen Einkünften und steuerfreien Progressionsvorbehaltseinkünften : Gesetzesinterpretation und Belastungsanalyse

Diller, Markus - In: Journal of business economics : JBE 76 (2006) 11, pp. 1139-1162

Persistent link: https://www.econbiz.de/10003388541

Tax aggressiveness of taxpayers with heterogeneous income and uncertainty about taxable income

Diller, Markus; Lorenz, Johannes - In: FinanzArchiv : European journal of public finance 71 (2015) 4, pp. 506-530

Persistent link: https://www.econbiz.de/10011446910

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

The impact of public income tax return disclosure on tax avoidance and tax evasion : insights from an agent-based model

Diller, Markus; Lorenz, Johannes; Meier, David - In: FinanzArchiv : European journal of public finance 79 (2023) 3, pp. 235-274

Persistent link: https://www.econbiz.de/10014434733