Tax compliance under tax regime changes

Arbeitspapier

In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the importance of at least two further effects not covered by the traditional model: First, reform losers tend to evade more taxes after the reform. Second, a reform from a proportionate to a progressive system decreases compliance compared to a switch in the reverse direction. However, the level of compliance is generally higher under a progressive than under a proportionate regime.

Angaben zum Objekt

• Sprache: Englisch

Verweise und Beziehungen

• Erschienen in: Series: Munich Discussion Paper ; No. 2010-17

Klassifikation und Themen

• Klassifikation: Wirtschaft ; Noncooperative Games ; Design of Experiments: Laboratory, Individual ; Tax Evasion and Avoidance
• Thema: tax reforms ; tax compliance ; experiment ; Steuerreform ; Steuerprogression ; Steuermoral ; Test ; Deutschland

Beteiligte, Orts- und Zeitangaben

• Ereignis: Geistige Schöpfung
• (wer): Heinemann, Friedrich ; Kocher, Martin G.
• Ereignis: Veröffentlichung
• (wer): Ludwig-Maximilians-Universität München, Volkswirtschaftliche Fakultät
• (wo): München
• (wann): 2010

Weitere Informationen

• DOI: doi:10.5282/ubm/epub.11443
• Handle: http://hdl.handle.net/10419/104300
• URN: urn:nbn:de:bvb:19-epub-11443-9
• Letzte Aktualisierung: 10.03.2025, 11:42 MEZ