We study the causal effects of household tax credits on the willingness to demand legally provided services using two survey experiments with 1.974 German homeowners. Participants choose between hypothetical offers of service providers and are randomly assigned to a policy scenario 1) without a...

Max Lay und Andreas Peichl, ifo Institut, schätzen die Budgetwirkungen der Entlastungspakete über die drei Jahre auf 130 Mrd. Euro oder auf 3,6% in Relation zum Bruttoinlandsprodukt im Jahr 2021. Dies sei eher die Untergrenze. Zudem gingen die Versuche des Staates, die Bevölkerung in der...

Damit Haushalte bei der Inanspruchnahme von haushaltsnahen Dienstleistungen einen Anreiz haben, die Leistungserbringung den Finanzämtern zu melden, gibt es in vielen Ländern Steuervergünstigungen. Die Studie auf Basis einer experimentellen Umfrage zeigt, dass Steuervergünstigungen die...

Several countries use household tax credits to incentivize tax compliance in the provision of household services. Tax credits increase households' willingness to pay for an invoice; however, the effectiveness depends on their design. A tax credit that makes the financial benefit salient to...

Collaborative evasion of taxes and social security fees is prevalent in household services, when a household hires a service provider and no third party is involved. However, evidence on the determinants of collaborative tax evasion in general and the household context in particular is lacking....

Little is known about the size and determinants of undeclared work. While approaches to measure the shadow economy have been extensively discussed, conventional surveys dominate research on undeclared work. We review and extend this literature by first referring to the most recent survey data on...

Little is known about the size and determinants of undeclared work. While approaches to measure the shadow economy have been extensively discussed, conventional surveys dominate research on undeclared work. We review and extend this literature by first referring to the most recent survey data on...