Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/45608
Authors: 
Blaufus, Kay
Eichfelder, Sebastian
Hundsdoerfer, Jochen
Year of Publication: 
2011
Series/Report no.: 
School of Business & Economics Discussion Paper: Economics 2011/6
Abstract: 
We analyze the compliance costs of individual taxpyers resulting from the German income tax. using survey data that has been raised between December 2008 and April 2009, we find evidence for a considerably higher cost burden of self-employed taxpaxers. Taxable income and the demand for external support are positively correlated with compliance costs, while the time effort of female taxpayers is significantly lower. We also find evidence for a positive correlation of education and tax knowledge with the compliance burden. By contrast, a joint assessment of a married couple seems to reduce the monetized time effort. The aggregated cost burden of German income taxpayers amounts to 6.1-7.2 billion €, respectively 3.2-3.7 % of the income tax revenue in 2007. This estimate is higher than latest projections in a number of other European countries like Spain and Sweden, but significantly lower than results for the United States and Australia.
Subjects: 
tax complexity
tax compliance costs
compliance burden
red tape
personal income tax
JEL: 
H21
H23
H25
H26
H83
Document Type: 
Working Paper

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