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.