Narrow search
Showing 1 - 10 of 108,649
Cover Image
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 …
Persistent link: https://www.econbiz.de/10011598493
Cover Image
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 …
Persistent link: https://www.econbiz.de/10011607606
Cover Image
The intergenerational causal effect of tax evasion : evidence from the commuter tax allowance in Austria
Frimmel, Wolfgang; Halla, Martin; Paetzold, Jörg - 2017 - First version: January 19, 2017
Does tax evasion run in the family? To answer this question, we study the case of the commuter tax allowance in Austria …
Persistent link: https://www.econbiz.de/10011610009
Cover Image
The intergenerational causal effect of tax evasion : evidence from the commuter tax allowance in Austria
Frimmel, Wolfgang; Halla, Martin; Paetzold, Jörg - 2017 - First version: January 19, 2017
Does tax evasion run in the family? To answer this question, we study the case of the commuter tax allowance in Austria …
Persistent link: https://www.econbiz.de/10011591953
Cover Image
The intergenerational causal effect of tax evasion : evidence from the commuter tax allowance in Austria
Frimmel, Wolfgang; Halla, Martin; Paetzold, Jörg - 2018
Does tax evasion run in the family? To answer this question, we study the case of the commuter tax allowance in Austria …
Persistent link: https://www.econbiz.de/10011929695
Cover Image
The intergenerational causal effect of tax evasion : evidence from the commuter tax allowance in Austria
Frimmel, Wolfgang; Halla, Martin; Paetzold, Jörg - In: Journal of the European Economic Association : JEEA 17 (2019) 6, pp. 1843-1880
Persistent link: https://www.econbiz.de/10012162286
Cover Image
Taking the high road? : compliance with commuter tax allowances and the role of evasion spillovers
Paetzold, Jörg; Winner, Hannes - 2016
This paper provides evidence of evasion in the context of a widely used commuter tax allowance, and explores evasion spillovers as a determinant of the individual compliance decision. For this purpose, we exploit discontinuities in the commuter allowance scheme and employ a research design...
Persistent link: https://www.econbiz.de/10011517655
Cover Image
Accounting for Tax Evasion Profiles and Tax Expenditures in Microsimulation Modelling. The BETAMOD Model for Personal Income Taxes in Italy
Albarea, Andrea - 2015
The paper presents the main characteristics of BETAMOD, a static microsimulation model that reproduces the Italian personal income tax (IRPEF), as well as local income taxes, namely the regional and municipal additional income taxes, building on a detailed reconstruction of tax legislation. With...
Persistent link: https://www.econbiz.de/10013019099
Cover Image
Whose child is this? : shifting of dependents among EITC claimants within the same household
Splinter, David; Larrimore, Jeff; Mortenson, Jacob - 2017
Using a panel of household level tax data, we estimate the degree to which dependents are "reassigned" between tax units within households, and how these reassignments affect combined tax liabilities. Reassigning dependents reduces combined tax liabilities on average, suggesting some household...
Persistent link: https://www.econbiz.de/10011802971
Cover Image
Berufsbedingte Mobilität - empirische Befunde für Deutschland
Wesselbaum-Neugebauer, Claudia - 2009
The deductibility of commuting costs in Germany is discussed permanently. The paper ad-dresses the question, whether … the taxpayers do react to the commuting allowances (Entfer-nungspauschale). It is shown that individual mobility depends … on the responsibilities for com-panion, children and relatives. The commuting allowances are unsuitable to realize aims …
Persistent link: https://www.econbiz.de/10003915317