This paper investigates whether tax evasion can be beneficial for an optimal income tax schedule. Past theoretical discussions have presented mixed outcomes as to whether allowing taxpayers to opt into uncertainty could indeed enhance overall tax revenues. In this study, we conducted an original...

Wealth inequality and concentration, together with the search for options to secure long-term sufficiency of tax systems in face of ageing societies, have recently moved the taxation of inheritances into the spotlight. The question if and to what extent behavioral responses by bequeathers may...

We investigate the behavioural responses of individual taxpayers to changes in marginal personal income tax rates applying empirical bunching methodology to tax administrative data from Zambia over the period from 2014 to 2021. We find evidence for excess bunching at the first kink in the tax...

The existing literature shows that women are more likely to pay taxes than men. Yet, there is less consensus on the gendered responses to interventions aimed at boosting tax compliance among non-payers. In this study, we exploit a field e xperiment designed to increase property tax compliance to...

This paper studies tax evasion in the form of under-reported wages in Ecuador using microdata from a combination of electronic billing and personal income tax returns filed in 2017. Bringing together this novel combination of data, the study applies the standard method Pissarides and Weber...

We study the impact of selected characteristics of Slovenian tax residents with income from work with source in other countries on their fulfilment of tax obligations from this income. We received anonymised data for the year 2015 from Slovenian Financial administration, which includes selected...

As the link between tax compliance and tax morale is found to be robust,finding the determinants of tax morale can help to understand and fight taxevasion. In this paper we analyze the effect of progressive taxation on taxmorale in a cross-country approach - which has not been investigated...

This paper examines the interaction between minimum wage legislation and tax evasion byemployed labor. I develop a model in which firms and workers may agree to report less thanthe true amount of earnings to the fiscal authorities. I show that introducing a minimum wagecreates a spike in the...

As the link between tax compliance and tax morale is found to be robust, finding thedeterminants of tax morale can help to understand and fight tax evasion. In this paper weanalyze the effect of progressive taxation on tax morale in a cross-country approach – whichhas not been investigated...

Wohn-Riester wird in Literatur und Praxis teilweise äußerst kritisch gesehen. Es sei für die potenziellen Anwender zu kompliziert und die nachgelagerte Besteuerung stelle die Wirtschaftlichkeit in Frage. Der Autor kommt zu völlig anderen Ergebnissen: Die Komplexität ist geringer und die...