Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/30207
Authors: 
Heinemann, Friedrich
Kocher, Martin G.
Year of Publication: 
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

Files in This Item:
File
Size
415.21 kB





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