Konferenzbeitrag
The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria
Does tax evasion run in the family? We study the case of the commuter tax allowance in Austria, which is designed as a step function of the commuting distance, creating sharp discontinuities at each bracket threshold. The data sources allow us to observe actual compliance behavior at the individual level. To identify a causal effect, we use the paternal distance-to-bracket as an IV for paternal compliance. We find that paternal noncompliance increases children's non-compliance by about 24%.
- Language
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Englisch
- Bibliographic citation
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Series: Beiträge zur Jahrestagung des Vereins für Socialpolitik 2017: Alternative Geld- und Finanzarchitekturen - Session: Political Economy II ; No. E20-V3
- Classification
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Wirtschaft
Tax Evasion and Avoidance
Relation of Economics to Social Values
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
- Event
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Geistige Schöpfung
- (who)
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Frimmel, Wolfgang
Halla, Martin
Paetzold, Jörg
- Event
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Veröffentlichung
- (who)
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ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft
- (where)
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Kiel, Hamburg
- (when)
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2017
- Handle
- Last update
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10.03.2025, 11:45 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Konferenzbeitrag
Associated
- Frimmel, Wolfgang
- Halla, Martin
- Paetzold, Jörg
- ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft
Time of origin
- 2017
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The intergenerational causal effect of tax evasion: Evidence from the commuter tax allowance in Austria
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