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.
- Sprache
-
Englisch
- Erschienen in
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Series: Working Papers in Economics and Statistics ; No. 2017-01
- Klassifikation
-
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
- Thema
-
tax evasion
tax morale
intergenerational correlation
intergenerational causal effect
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Frimmel, Wolfgang
Halla, Martin
Paetzold, Jörg
- Ereignis
-
Veröffentlichung
- (wer)
-
University of Innsbruck, Research Platform Empirical and Experimental Economics (eeecon)
- (wo)
-
Innsbruck
- (wann)
-
2017
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:43 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Frimmel, Wolfgang
- Halla, Martin
- Paetzold, Jörg
- University of Innsbruck, Research Platform Empirical and Experimental Economics (eeecon)
Entstanden
- 2017
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