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| Title: | | Tax compliance under tax regime changes  |
| 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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