Essays in taxation : capacity, compliance and complexity


Müller, Cornelius


[img]
Preview
PDF
Dissertation_Mueller.pdf - Published

Download (1MB)

URL: https://ub-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: 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.

Das Dokument wird vom Publikationsserver der Universitätsbibliothek Mannheim bereitgestellt.




+ Citation Example and Export

Müller, Cornelius (2014) Essays in taxation : capacity, compliance and complexity. Open Access Mannheim [Doctoral dissertation]
[img]
Preview


+ Search Authors in

+ Download Statistics

Downloads per month over past year

View more statistics



You have found an error? Please let us know about your desired correction here: E-Mail


Actions (login required)

Show item Show item