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 …

This paper, originally designed to focus on discovering a suitable tax structure that befits an aspiring LMIE as it … composition of taxes without focussing in equal measure on the issue of the size of tax revenue at stake, namely the tax effort … over the recent decades. Finally, we delve into the issues of fundamental reforms of the tax system as well as of the …