Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/123491 
Erscheinungsjahr: 
2013
Schriftenreihe/Nr.: 
EPRU Working Paper Series No. 2013-04
Verlag: 
University of Copenhagen, Economic Policy Research Unit (EPRU), Copenhagen
Zusammenfassung: 
The introduction of information reporting and pre-population of charitable tax deductions in Denmark in 2008 coincided with a doubling in the number of tax deductions claimed, and a 15 percent rise in the value of claims. We attribute this change to incomplete claiming of eliglbe charitable tax deductions under the prior self-reporting regime: a pre-form randomized audit shows a neglible amount of chaitable overreporting, and we present evidence that there was no change in giving behavior aorund the time of the reform. We estimate that pre-year average amount of forgone tax benefits to be small, but find that many tax-payers repeatedly failed to claim eligble charitable tax deductions under the self-reporting regime. We provide evidence on information frictions from taxpayer behavior due to a notched subsidy scheme.
Dokumentart: 
Working Paper

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