|Heinemann, Friedrich; Kocher, Martin G. (April 2013): Tax compliance under tax regime changes. In: International Tax and Public Finance, Vol. 20, No. 2: pp. 225-246|
This is the latest version of this item.
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.
Economics > Chairs > Chair of Empirical Economics
|Subjects:||300 Social sciences > 330 Economics|
|JEL Classification:||C72, C91, H26|
|Deposited On:||06. Feb 2014 15:28|
|Last Modified:||29. Apr 2016 09:15|
Available Versions of this Item
Tax compliance under tax regime changes. (deposited 06. Feb 2014 15:28)
Tax compliance under tax regime changes. (deposited 25. Mar 2010 14:51)
- Tax compliance under tax regime changes. (deposited 06. Feb 2014 15:28) [Currently Displayed]
- Tax compliance under tax regime changes. (deposited 25. Mar 2010 14:51)