Die Arbeit ist ein erster deutscher Beitrag zur new tax responsiveness literature. Wir beobachten das Verhalten eines Panels baden-württembergischer Einkommenssteuerpflichtiger vor dem Hintergrund der Steuerreform 1990 und schätzen die Elastizität des zu versteuernden Einkommens in Bezug auf...

The objective of this paper is to empirically study if and to what extent people legally reduce their tax payments. There are few empirical studies of tax avoidance although avoidance may seriously affect the possibilities to raise tax revenue. I use a sample of Swedish siblings receiving...

Americans have been inundated with financial scandals at large corporations during the past two years. In many cases, unethical behavior and poor oversight of corporate management are to blame. But a deeper look reveals that the flawed structure of the corporate income tax has been a key driver...

An integral part of Egypt's early 1990's structural reforms were the tax reforms. Among the new laws passed was Income Tax Law (187/93). While this law, among others, brought the Egyptian tax system much closer to that of a modern one, there were still various elements lacking. Recently the...

In the September 2017 B.C. Budget Update, the government announced that MSP premiums would be eliminated within four years, with advice from a task force of experts on how best to replace the foregone MSP premium revenue. The MSP Task Force was formed in November 2017 and asked to report by...

One of the main advantages of consumption taxation that its advocates, including me, have claimed is simplification. However, the extent to which simplification actually would result from a major consumption-based tax reform would depend not only on the compliance and administrative issues...

Using quasi-experimental variation created by a Pakistani tax reform and administrative data, I estimate behavioral responses to taxation in a low tax capacity environment. I find that taxpayers engage in tax evasion, move into informality, and shift earnings to tax-favored business forms in...

This paper provides empirical evidence on intertemporal income shifting during the implementation of a major tax reform in Uruguay. We exploit VAT and income tax returns for the universe of individuals that declare activity as liberal professionals (e.g. lawyers, public notaries, architects,...