Essays on tax complexity, tax compliance and social norms:
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| Format: | Abschlussarbeit Buch |
| Sprache: | English |
| Veröffentlicht: |
2016
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| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | III, 146 Seiten Diagramme |
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Datensatz im Suchindex
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| adam_text | Titel: Essays on tax complexity, tax compliance and social norms
Autor: Richter, Friedemann
Jahr: 2016
Contents
Introduction and Summary 1
Deutsche Zusammenfassung 9
1 Survey Evidence on Determinants of Tax Evasion 17
1.1 Introduction..............................................................18
1.2 Clarification of common terms..........................................21
1.3 Determinants of tax compliance............................21
1.3.1 Forced compliance ..............................................21
1.3.2 Voluntary compliance............................................22
1.3.3 Interaction between taxpayers and the tax authority..........24
1.3.4 Conditional cooperation........................................25
1.3.5 Evasion possibilities..............................................25
1.4 The survey................................................................26
1.4.1 Data collection..................................................26
1.4.2 Descriptive statistics............................................27
1.4.3 Multivariate analysis and findings..............................28
1.4.4 Group comparisons of non-evaders, intended evaders and ad-
mitted evaders ..................................................32
1.4.5 Robustness checks ..............................................35
1.5 Data credibility in tax compliance research............................36
1.5.1 Survey limitations................................................36
1.5.2 Sensitivity analysis - misreporting..............................38
1.6 Research conclusions....................................................39
1.7 Appendix................................................................41
1.7.1 Questions........................................................41
1.7.2 Linear probability model - Complete case analysis............42
1.7.3 Probit and logit..................................................43
1.7.4 Ordered probit ..................................................44
1.7.5 Correlations........................... 45
2 Collusive Tax Evasion and Social Norms 47
2.1 Introduction..............................................................48
2.2 Two simple games........................................................52
2.2.1 Independent tax evasion and social norms....................53
2.2.2 Collusive tax evasion and social norms........................54
2.2.3 Hypothesis........................................................56
2.3 Experiment..............................................................57
2.3.1 Experimental proceeding........................................58
2.3.2 Results............................................................61
2.4 Concluding remarks......................................................65
2.5 Appendix................................................................67
2.5.1 Risk aversion in the theoretical model..........................67
2.5.2 Norms in the lab................................................68
2.5.3 General information about taxation in the experiment.... 68
2.5.4 Instructions in the independent tax evasion game............69
2.5.5 Instructions in the collusive tax evasion game................73
3 Strictness of Tax Compliance Norms: A Factorial Survey on the
Acceptance of Inheritance Tax Evasion in Germany 81
3.1 Introduction..............................................................82
3.2 Literature review........................................................84
3.3 Hypotheses..............................................................86
3.4 Empirical analysis .....................................................89
3.4.1 Institutional background of inheritance tax in Germany ... 89
3.4.2 General method..................................................90
3.4.3 A factorial survey design to measure acceptance of tax evasion 91
3.4.4 Data collection ; sample........................................94
3.4.5 Results............................................................95
3.4.6 Robustness check........................100
3.5 Concluding remarks...........................101
3.6 Appendix................................102
3.6.1 Additional regression outputs.................102
3.6.2 Characteristics of the respondents...............105
4 Attitudes Towards Inheritance Taxation -
Results Prom a Survey Experiment 107
4.1 Introduction...............................108
4.2 Background knowledge about inheritance taxation - Germany in in-
ternational comparison.........................Ill
4.3 The inheritance tax rate and preferences for redistribution.....112
4.3.1 The role of self-interest.....................113
4.3.2 Fairness considerations.....................113
4.3.3 Family values..........................114
4.3.4 Governmental debt and inheritance taxation.........116
4.4 Data and methods...........................117
4.4.1 Study design ..........................117
4.4.2 Survey experiments using vignettes..............118
4.4.3 Data analysis..........................120
4.5 Results..................................122
4.6 Concluding remarks...........................124
4.7 Appendix................................127
4.7.1 International comparison of inheritance tax laws.......127
4.7.2 Comparison of proposed and true tax rates..........128
Concluding Remarks 131
Bibliography 133
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| spelling | Richter, Friedemann aut Essays on tax complexity, tax compliance and social norms vorgelegt von Dipl.-Volksw. Friedemann Richter aus Dresden 2016 III, 146 Seiten Diagramme txt rdacontent n rdamedia nc rdacarrier Dissertationen Universität Erlangen-Nürnberg 2016 Mit einer Zusammenfassung in deutscher und englischer Sprache Steuermoral (DE-588)4183197-4 gnd rswk-swf Soziale Norm (DE-588)4132883-8 gnd rswk-swf Steuervermeidung (DE-588)4121725-1 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Steuermoral (DE-588)4183197-4 s Steuervermeidung (DE-588)4121725-1 s Soziale Norm (DE-588)4132883-8 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029164061&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Richter, Friedemann Essays on tax complexity, tax compliance and social norms Steuermoral (DE-588)4183197-4 gnd Soziale Norm (DE-588)4132883-8 gnd Steuervermeidung (DE-588)4121725-1 gnd |
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| title | Essays on tax complexity, tax compliance and social norms |
| title_auth | Essays on tax complexity, tax compliance and social norms |
| title_exact_search | Essays on tax complexity, tax compliance and social norms |
| title_full | Essays on tax complexity, tax compliance and social norms vorgelegt von Dipl.-Volksw. Friedemann Richter aus Dresden |
| title_fullStr | Essays on tax complexity, tax compliance and social norms vorgelegt von Dipl.-Volksw. Friedemann Richter aus Dresden |
| title_full_unstemmed | Essays on tax complexity, tax compliance and social norms vorgelegt von Dipl.-Volksw. Friedemann Richter aus Dresden |
| title_short | Essays on tax complexity, tax compliance and social norms |
| title_sort | essays on tax complexity tax compliance and social norms |
| topic | Steuermoral (DE-588)4183197-4 gnd Soziale Norm (DE-588)4132883-8 gnd Steuervermeidung (DE-588)4121725-1 gnd |
| topic_facet | Steuermoral Soziale Norm Steuervermeidung Hochschulschrift |
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