Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/168244
Authors: 
Frimmel, Wolfgang
Halla, Martin
Paetzold, Jörg
Year of Publication: 
2017
Series/Report no.: 
Beiträge zur Jahrestagung des Vereins für Socialpolitik 2017: Alternative Geld- und Finanzarchitekturen - Session: Political Economy II No. E20-V3
Abstract: 
Does tax evasion run in the family? We study the case of the commuter tax allowance in Austria, which is designed as a step function of the commuting distance, creating sharp discontinuities at each bracket threshold. The data sources allow us to observe actual compliance behavior at the individual level. To identify a causal effect, we use the paternal distance-to-bracket as an IV for paternal compliance. We find that paternal noncompliance increases children's non-compliance by about 24%.
JEL: 
H26
A13
H24
Document Type: 
Conference Paper

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