Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/174918 
Year of Publication: 
2017
Series/Report no.: 
CESifo Working Paper No. 6795
Publisher: 
Center for Economic Studies and ifo Institute (CESifo), Munich
Abstract: 
This study uses an original state-level data set to investigate whether press coverage on trials for tax evasion by celebrities affects the likelihood that other tax payers participate in Germany’s tax amnesty program. To identify the causal effect, we use exogenous variation in the reporting, resulting from disasters and terrorist attacks that coincide with the celebrity trials. Instrumental variable estimates suggest that an increase in news coverage by the amount of an average trial raises participation in the tax amnesty program by approximately 22.5%.
Subjects: 
news coverage
public trial
self-denunciation
tax evasion
JEL: 
D83
H26
K34
L82
Document Type: 
Working Paper
Appears in Collections:

Files in This Item:
File
Size





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.