Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/30207 
Year of Publication: 
2010
Series/Report no.: 
ZEW Discussion Papers No. 10-020
Publisher: 
Zentrum für Europäische Wirtschaftsforschung (ZEW), Mannheim
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

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