Tax compliance under tax regime changes


Heinemann, Friedrich ; Kocher, Martin



DOI: https://doi.org/10.1007/s10797-012-9222-3
URL: http://link.springer.com/article/10.1007%2Fs10797-...
Document Type: Article
Year of publication: 2013
The title of a journal, publication series: International Tax and Public Finance
Volume: 20
Issue number: 2
Page range: 225-246
Place of publication: New York, NY [u.a.]
Publishing house: Springer
ISSN: 0927-5940 , 1573-6970
Publication language: English
Institution: Außerfakultäre Einrichtungen > SFB 884
Sonstige Einrichtungen > ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung
Subject: 330 Economics
Keywords (English): Tax reforms , Tax compliance
Abstract: 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, ceteris paribus 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 the progressive than under the proportionate regime.

Dieser Eintrag ist Teil der Universitätsbibliographie.




+ Citation Example and Export

Heinemann, Friedrich ; Kocher, Martin (2013) Tax compliance under tax regime changes. International Tax and Public Finance New York, NY [u.a.] 20 2 225-246 [Article]


+ Search Authors in

+ Page Views

Hits per month over past year

Detailed information



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


Actions (login required)

Show item Show item