Arbeitspapier
The intergenerational causal effect of tax evasion: Evidence from the commuter tax allowance in Austria
Does tax evasion run in the family? To answer this question, we study the case of the commuter tax allowance in Austria. This allowance is designed as a step function of the distance between the residence and the workplace, creating sharp discontinuities at each bracket threshold. The distance to these brackets is a strong determinant of compliance since it corresponds to the probability of detection. The match of different administrative data sources allows us to observe actual compliance behavior at the individual level across two generations. To identify the intergenerational causal effect in tax evasion behavior, we use the paternal distance-to-bracket as an instrumental variable for paternal compliance. We find that paternal noncompliance increases children's non-compliance by about 20 percent.
- Language
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Englisch
- Bibliographic citation
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Series: Working Papers in Economics and Statistics ; No. 2017-01
- 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
Job, Occupational, and Intergenerational Mobility; Promotion
Household Saving; Personal Finance
- Subject
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tax evasion
tax morale
intergenerational correlation
intergenerational causal effect
- 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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University of Innsbruck, Research Platform Empirical and Experimental Economics (eeecon)
- (where)
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Innsbruck
- (when)
-
2017
- Handle
- Last update
-
10.03.2025, 11:43 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
- Arbeitspapier
Associated
- Frimmel, Wolfgang
- Halla, Martin
- Paetzold, Jörg
- University of Innsbruck, Research Platform Empirical and Experimental Economics (eeecon)
Time of origin
- 2017
Other Objects (12)
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The intergenerational causal effect of tax evasion: Evidence from the commuter tax allowance in Austria
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Tax morale and compliance behavior: First evidence on a causal link
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Unterhalt, Obsorge und Scheidungsanwälte: Eine ökonometrische Untersuchung der einvernehmlichen Scheidung in Österreich.
Divorce and the excess burden of lawyers
The Effect of Joint Custody on Marriage and Divorce
The link between the intrinsic motivation to comply and compliance behavior: A critical appraisal of existing evidence
The intergenerational causal effect of tax evasion: Evidence from the commuter tax allowance in Austria
The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria
The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria
The intergenerational causal effect of tax evasion: Evidence from the commuter tax allowance in Austria
The intergenerational causal effect of tax evasion: Evidence from the commuter tax allowance in Austria
Tax morale and compliance behavior: First evidence on a causal link
Tax Morale and Compliance Behavior: First Evidence on a Causal Link
Tax Morale and Compliance Behavior: First Evidence on a Causal Link
Unterhalt, Obsorge und Scheidungsanwälte: Eine ökonometrische Untersuchung der einvernehmlichen Scheidung in Österreich.
Divorce and the excess burden of lawyers
The Effect of Joint Custody on Marriage and Divorce