Durch das Jahressteuergesetz 2008 wurde die Anrechnung der Gewerbesteuer von Personenunternehmen auf die Einkommensteuer der Unternehmer (§ 35 EStG) geändert. Der Beitrag erörtert, in welchen Fallkonstellationen die Änderung für den Steuerpflichtigen relevant ist. Darüber hinaus wird...

Tax preparation firms advertise their services as a way to save taxes. To investigate this subject, we use a panel of German income tax accounting data, consisting of employees and other taxpayers with non-business income, to explore the relationship between expenses for tax preparation and tax...

Using a panel of German income tax accounting data from taxpayers with no business income (employees), we find a negative relationship between tax preparation expenses and tax liabilities. However, preparation expenses are shown to exceed estimated tax savings. Specifically, one additional Euro...

Tax preparation firms advertise their services as a way to save taxes. To investigate this subject, we use a panel of German income tax accounting data, consisting of employees and other taxpayers with non-business income, to explore the relationship between expenses for tax preparation and tax...

We experimentally analyze three anti-tax-evasion mechanisms: 1) prefilling of deductions in tax returns, 2) restricting tax evasion opportunities by either disallowing or 3) limiting the deductibility of expenditures. We find that prefilling compared to blank forms reduces tax evasion. Cutting...

Amid global climate change concerns, policymakers worldwide are increasingly scrutinizing environmentally harmful subsidies. This study examines the tax-deductibility of job-related commuting expenses, which has faced criticism for promoting longer commutes and congestion. Through a controlled,...