Essays in taxation : capacity, compliance and complexity

Müller, Cornelius

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URL:	https://madoc.bib.uni-mannheim.de/36857
URN:	urn:nbn:de:bsz:180-madoc-368577
Document Type:	Doctoral dissertation
Year of publication:	2014
Place of publication:	Mannheim
University:	Universität Mannheim
Evaluator:	Janeba, Eckhard
Date of oral examination:	30 July 2014
Publication language:	English
Institution:	School of Law and Economics > VWL, insbes. Finanzwissenschaft u. Wirtschaftspolitik (Janeba) Außerfakultäre Einrichtungen > Graduate School of Economic and Social Sciences - CDSE (Economics)
Subject:	320 Political science 330 Economics
Subject headings (SWD):	Öffentliche Finanzen , Steuer
Keywords (English):	Taxation , Public Finance , State Capacity , Public Debt , Tax Compliance , Permanent Tax Amnesty , Tax Complexity , FDI
Abstract:	This dissertation consists of three independent essays in the field of taxation. The first essay explores the incentives of a government to invest in the "capacity" to raise tax revenue within a political economy model that includes public debt. The second essay experimentally examines the effects of a permanent tax amnesty on tax compliance. The third essay empirically investigates the impact of tax complexity on foreign direct investment.