Tax fraud is a serious problem for fiscal authorities worldwide, not only in countries regarded as "hightax" like Germany. Besides longterm tax reforms, tax amnesties are used to bring back taxable amounts into the legal sector. The German tax amnesty of 2004/2005 was one of the last examples in...

Using the example of the inheritance tax, this paper examines whether and how the strictness of tax compliance norms depends on the interrelation between tax objectives, tax design, and taxed behavior. Building on the literature on tax evasion, optimal inheritance taxation, family economics, and...

Ausgangspunkt der modelltheoretischen Betrachtungen war in Abschnitt 2.1 die Feststellung, dass die herkömmliche Strafbemessung in weiten Bereichen kühl kalkulierende Steuerhinterzieher von ihrem Tun nicht abbringen wird. Die herkömmliche Strafbemessung folgt dem Gedanken der Bestrafung nach...

In this experimental study of tax evasion and its determinants participants earn their income in a complex stochastic intertemporal environment including the possibility to invest into a risky asset. The earned income has to be declared in four tax returns which are randomly verified. If tax...