Essays in taxation : capacity, compliance and complexity

Müller, Cornelius

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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.

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