Logo Logo
Hilfe
Hilfe
Switch Language to English

Heinemann, Friedrich und Kocher, Martin G. (April 2013): Tax compliance under tax regime changes. In: International Tax and Public Finance, Bd. 20, Nr. 2: S. 225-246

Dies ist die neueste Version des Dokumentes.

Volltext auf 'Open Access LMU' nicht verfügbar.

Abstract

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.

Alle Versionen dieses Dokumentes

Dokument bearbeiten Dokument bearbeiten