Main description: Steuerhinterziehung könnte bald den Fußball als Volkssport Nummer Eins ablösen. Die daraus resultierenden Mindereinnahmen schränken die politischen Handlungsspielräume ein und verleiten die Regierung dazu, die Belastung über Steuern und Abgaben zu erhöhen. Dadurch steigt...

This paper seeks to find empirical evidence of a link between tax simplification and corruption in tax administration. It attempts to do this by first defining "tax simplicity" as a measurable variable and exploring empirical relationships between simpler tax regimes and corruption in tax...

This paper seeks to find empirical evidence of a link between tax simplification and corruption in tax administration. It attempts to do this by first defining "tax simplicity" as a measurable variable and exploring empirical relationships between simpler tax regimes and corruption in tax...