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The intergenerational causal effect of tax evasion: Evidence from the commuter tax allowance in Austria

Frimmel, Wolfgang; Halla, Martin; Paetzold, Jörg - 2017

Does tax evasion run in the family? To answer this question, we study the case of the commuter tax allowance in Austria. This allowance is designed as a step function of the distance between the residence and the workplace, creating sharp discontinuities at each bracket threshold. The distance...

Persistent link: https://www.econbiz.de/10011662168

The intergenerational causal effect of tax evasion: Evidence from the commuter tax allowance in Austria

Frimmel, Wolfgang; Halla, Martin; Paetzold, Jörg - 2017

Persistent link: https://www.econbiz.de/10011663282

The intergenerational causal effect of tax evasion: Evidence from the commuter tax allowance in Austria

Frimmel, Wolfgang; Halla, Martin; Paetzold, Jörg - 2018

Persistent link: https://www.econbiz.de/10012042470

The intergenerational causal effect of tax evasion: Evidence from the commuter tax allowance in Austria

Frimmel, Wolfgang; Halla, Martin; Paetzold, Jörg - 2017

Persistent link: https://www.econbiz.de/10011927101

Linking Tax Morale and Personal Income Tax in Spain

Rey-del-Castillo, Pilar; Villanueva-Garcia, Jaime - 2018

The paper presents a study of the relationship between the tax morale and the individual payments of personal income tax using the statistical matching of opinion polls with a representative sample of the personal income tax returns in Spain. As an initial step, the method selected to execute...

Persistent link: https://www.econbiz.de/10011931968

Shared state taxes and tax policy of local self-governments in connection with tax morale

Sipos, Agnes - 2015

Based on our assumption, tax morale significantly depends on a country's legal, historical, social and cultural background and circumstances. In the first part of the paper, we discuss the legal dimension of the tax morale - including the interconnection of law, ethics and moral. Furthermore, we...

Persistent link: https://www.econbiz.de/10012232384

Political Alignment, Attitudes Toward Government and Tax Evasion

Cullen, Julie Berry; Turner, Nicholas; Washington, Ebonya - 2018

We ask whether attitudes toward government play a causal role in the evasion of U.S. personal income taxes. We first use individual-level survey data to demonstrate a link between sharing the party of the president and trust in the administration generally and opinions on taxation and spending...

Persistent link: https://www.econbiz.de/10011815798

Shared state taxes and tax policy of local self-governments in connection with tax morale

Sipos, Agnes - Instytut Badañ Gospodarczych (IBG) - 2015

Based on our assumption, tax morale significantly depends on a country’s legal, historical, social and cultural background and circumstances. In the first part of the paper, we discuss the legal dimension of the tax morale – including the interconnection of law, ethics and moral....

Persistent link: https://www.econbiz.de/10011249484

Multiple politico-economic regimes, inequality and growth

Desdoigts, Alain; Moizeau, Fabien - 2001

mechanism through which the pressure for redistribution can be highly non linear therefore providing an explanation as to … long run. -- growth ; Community formation ; human capital ; redistribution ; social mobility …

Persistent link: https://www.econbiz.de/10009615432

Income redistribution through taxes and transfers across OECD countries

Causa, Orsetta; Hermansen, Mikkel Nørlem - 2017

This paper produces a comprehensive assessment of income redistribution to the working-age population, covering OECD … countries over the last two decades. Redistribution is quantified as the relative reduction in market income inequality achieved … overall redistribution, the respective role of various categories of transfers for transfer redistribution; as well as …

Persistent link: https://www.econbiz.de/10011823689