Arbeitspapier
Reaction to ambiguity as a signal for tax reporting aggressiveness: Evidence from German income tax return data
This study introduces and tests the applicability of a signal for individual tax reporting aggressiveness using German income tax return data. Tax aggressiveness is often defined as dealing with uncertainty - or more precisely: ambiguity - in an exploitative manner. In other words, firms and individuals are considered tax aggressive if they interpret ambiguous regulations in their favor. It is empirically assessed whether the way individual taxpayers deal with ambiguity in the tax system may serve as a valid indicator for more or less aggressive reporting behavior using a specificity in the German income tax system leading to uncertainty about taxable income. The decision whether to exploit ambiguity or not is attributed to differences in an intrinsic motivation to comply. It is investigated whether and to what extent taxpayers interpreting ambiguity in their favor arrive at a lower tax burden. The results show that taxpayers exploiting ambiguity in the investigated field arrive at a significantly lower effective tax rate than comparable taxpayers not exploiting ambiguity. It is concluded that the former incur lower psychic costs when using tax positions with uncertain consequences and that exploiting ambiguity can serve as an indicator for more aggressive reporting behavior. More aggressive reporting behavior is analyzed as a dependent variable to study the factors shaping it.
- Sprache
-
Englisch
- Erschienen in
-
Series: Passauer Diskussionspapiere - Betriebswirtschaftliche Reihe ; No. B-44-20
- Klassifikation
-
Management
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
Tax Evasion and Avoidance
Micro-Based Behavioral Economics: Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making‡
- Thema
-
tax aggressiveness
nonbusiness tax
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Kühne, Daniela
- Ereignis
-
Veröffentlichung
- (wer)
-
Universität Passau, Wirtschaftswissenschaftliche Fakultät
- (wo)
-
Passau
- (wann)
-
2020
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:41 MEZ
Datenpartner
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Kühne, Daniela
- Universität Passau, Wirtschaftswissenschaftliche Fakultät
Entstanden
- 2020
Ähnliche Objekte (12)
Compatibility in tax reporting
Compatibility in tax reporting
Framing and loss aversion in tax reporting behavior: Evidence from German income tax return data
SALES TAX RETURN
Revisiting the Capital Tax Ambiguity Result
Tax ambiguity, tax policy changes, and political shocks : three essays on tax practitioners' behavior
Taxpayers' adoption of online tax return reporting: extended meta-UTAUT model perspective
Income under-reporting and tax evasion
Tax transparency and international tax avoidance - evidence from country-by-country reporting
The Problem of Tax Havens and the Romanian Tax Authorities' Reaction
Security Returns and Tax Aversion Bias: Behavioral Responses to Tax Labels
Security returns and tax aversion bias: Behavioral responses to tax labels
Compatibility in tax reporting
Compatibility in tax reporting
Framing and loss aversion in tax reporting behavior: Evidence from German income tax return data
SALES TAX RETURN
Revisiting the Capital Tax Ambiguity Result
Tax ambiguity, tax policy changes, and political shocks : three essays on tax practitioners' behavior
Taxpayers' adoption of online tax return reporting: extended meta-UTAUT model perspective
Income under-reporting and tax evasion
Tax transparency and international tax avoidance - evidence from country-by-country reporting
The Problem of Tax Havens and the Romanian Tax Authorities' Reaction
Security Returns and Tax Aversion Bias: Behavioral Responses to Tax Labels
Security returns and tax aversion bias: Behavioral responses to tax labels
Compatibility in tax reporting
Compatibility in tax reporting
Framing and loss aversion in tax reporting behavior: Evidence from German income tax return data
SALES TAX RETURN
Revisiting the Capital Tax Ambiguity Result
Tax ambiguity, tax policy changes, and political shocks : three essays on tax practitioners' behavior
Taxpayers' adoption of online tax return reporting: extended meta-UTAUT model perspective
Income under-reporting and tax evasion
Tax transparency and international tax avoidance - evidence from country-by-country reporting
The Problem of Tax Havens and the Romanian Tax Authorities' Reaction
Security Returns and Tax Aversion Bias: Behavioral Responses to Tax Labels