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Title:Tax compliance under tax regime changes PDF Logo
Authors:Heinemann, Friedrich
Kocher, Martin G.
Issue Date:2010
Series/Report no.:ZEW Discussion Papers 10-020
Abstract:In this paper 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, 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 a progressive than under a proportionate regime.
Subjects:tax reforms
tax compliance
experiment
JEL:C72
C91
H26
Document Type:Working Paper
Appears in Collections:Publikationen von Forscherinnen und Forschern des ZEW
ZEW Discussion Papers

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