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Tax compliance under tax regime changes
Heinemann, Friedrich; Kocher, Martin - 2010
regime. -- tax reforms ; tax compliance ; experiment …
Persistent link: https://www.econbiz.de/10003951067
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Tax Compliance Under Tax Regime Changes
Heinemann, Friedrich; Kocher, Martin G. - 2010
change in a laboratory experiment. More specifically, experimental subjects face one tax regime for a certain commonly known …. However, our experiment features two further interesting aspects: First, we let our participants choose between the two tax … regimes that they encounter during the experiment after they have experienced both regimes. Second, an innovative feature …
Persistent link: https://www.econbiz.de/10014196144
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Tax compliance under tax regime changes
Heinemann, Friedrich; Kocher, Martin G. - 2010
In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the importance of at least two further effects not covered by the...
Persistent link: https://www.econbiz.de/10010300014
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Tax compliance under tax regime changes
Heinemann, Friedrich; Kocher, Martin G. - 2010
In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the importance of at least two further effects not covered by the...
Persistent link: https://www.econbiz.de/10010427562
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Did Tax Reform Reduce Actual U.S. Progressivity? : Evidence from the Taxpayer Compliance Measurement Program
Bishop, John A.; Chow, K. Victor; Formby, John P.; Ho, … - 1997
Micro data from audited tax returns are used to evaluate changes in the actual progressivity of U.S. federal income taxes in 1979 and 1988, which is distinct from apparent progressivity. Statistical inference methods are applied to global measures of both actual and apparent residual and...
Persistent link: https://www.econbiz.de/10014073805
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Tax compliance under tax regime changes
Heinemann, Friedrich; Kocher, Martin G. - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2010
In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the importance of at least two further effects not covered by the...
Persistent link: https://www.econbiz.de/10008536036
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Tax compliance under tax regime changes
Heinemann, Friedrich; Kocher, Martin G. - Volkswirtschaftliche Fakultät, … - 2010
In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the importance of at least two further effects not covered by the...
Persistent link: https://www.econbiz.de/10008472807
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Tax Compliance with Strategic Auditors : An Experimental Study
Murakami, Yutaro - 2015
The purpose of this study is to experimentally investigate an analytical model of tax compliance, assuming a game-theoretic situation between a taxpayer and a tax auditor. Specifically, we focus on the following three research questions. First, would the taxpayer's behavior change if the tax...
Persistent link: https://www.econbiz.de/10013013104
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Tax compliance under tax regime changes
Heinemann, Friedrich; Kocher, Martin - In: International tax and public finance 20 (2013) 2, pp. 225-246
Persistent link: https://www.econbiz.de/10009745829
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Customs compliance and the power of imagination
Konrad, Kai A.; Lohse, Tim; Qari, Salmai - 2012
experiment in which underreporting has a higher expected payoff than truthful reporting we find: a large share, about 15 …
Persistent link: https://www.econbiz.de/10009489006