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Was bedeutet Steuervereinfachung wirklich?

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  • Franz W. Wagner
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    Abstract

    The goal of a simplification of the tax system can be made tractable by reference to the measure of compliance costs. These must, apart from the tax declaration costs, comprise the costs of tax planning that individuals are willing to bear to avoid taxes. Crude forms of taxation lower declaration costs and give rise to tax avoidance planning through unequal tax burdens. Tax simplification by means of lowering tax compliance costs must pay attention to both types of costs. Altogether, the potential of a reduction of tax compliance costs is thus lower than hoped for. Copyright Verein für Socialpolitik und Blackwell Publishers Ltd, 2006

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    File URL: http://www.blackwell-synergy.com/doi/abs/10.1111/j.1465-6493.2006.00196.x
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    Bibliographic Info

    Article provided by Verein für Socialpolitik in its journal Perspektiven der Wirtschaftspolitik.

    Volume (Year): 7 (2006)
    Issue (Month): 1 (02)
    Pages: 19-33

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    Handle: RePEc:bla:perwir:v:7:y:2006:i:1:p:19-33

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    References

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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    1. Lachmund, Andreas & Kiesewetter, Dirk, 2004. "Wirkungen einer Abgeltungssteuer auf Investitionsentscheidungen und Kapitalstruktur von Unternehmen," Tübinger Diskussionsbeiträge 278, University of Tübingen, School of Business and Economics.
    2. Hans-Georg Petersen & Antje Fischer & Juliane Flach, 2005. "Wirkungen der Einfachsteuer auf die Steuerbelastung von Haushalten und Unternehmen," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 6(1), pages 71-94, 02.
    3. Smith, Peter, 1991. "Lessons from the British Poll Tax Disaster," National Tax Journal, National Tax Association, vol. 44(4), pages 421-36, December .
    4. Homburg, Stefan, 2010. "Allgemeine Steuerlehre," EconStor Books, ZBW - German National Library of Economics, number 92547.
    5. Mark M. Pitt & Joel Slemrod, 1991. "The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns," NBER Working Papers 2526, National Bureau of Economic Research, Inc.
    6. Kaplow, Louis, 1996. "How Tax Complexity and Enforcement Affect the Equity and Efficiency of the Income Tax," National Tax Journal, National Tax Association, vol. 49(1), pages 135-50, March Cit.
    7. Louis Kaplow, 1996. "How Tax Complexity and Enforcement Affect the Equity and Efficiency of The Income Tax," NBER Working Papers 5391, National Bureau of Economic Research, Inc.
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    Citations

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    Cited by:
    1. Siemers, Lars-H. R. & Zöller, Daniel, 2006. "Das Übergangsmodell der Einfachsteuer: Eine Effiziente Unternehmensbesteuerung?," MPRA Paper 757, University Library of Munich, Germany.
    2. Blaufus, Kay & Hundsdoerfer, Jochen & Ortlieb, Renate, 2009. "Non scholae, sed fisco discimus? Ein Experiment zum Einfluss der Steuervereinfachung auf die Nachfrage nach Steuerberatung," arqus Discussion Papers in Quantitative Tax Research 67, arqus - Arbeitskreis Quantitative Steuerlehre.
    3. Broekelschen, Wiebke & Maiterth, Ralf, 2007. "Zur Forderung einer am Verkehrswert orientierten Grundstücksbewertung: eine empirische Analyse," arqus Discussion Papers in Quantitative Tax Research 30, arqus - Arbeitskreis Quantitative Steuerlehre.
    4. Kiesewetter, Dirk & Rumpf, Dominik, 2009. "Was kostet eine finanzierungsneutrale Besteuerung von Kapitalgesellschaften?," arqus Discussion Papers in Quantitative Tax Research 71, arqus - Arbeitskreis Quantitative Steuerlehre.
    5. Müller, Heiko & Wiese, Sebastian, 2009. "Ökonomische Wirkungen der Missbrauchsbesteuerung bei Anteilsveräußerung nach Sacheinlage in eine Kapitalgesellschaft," arqus Discussion Papers in Quantitative Tax Research 76, arqus - Arbeitskreis Quantitative Steuerlehre.
    6. Rumpf, Dominik, 2008. "Zinsbereinigung des Eigenkapitals im internationalen Steuerwettbewerb: Eine kostengünstige Alternative zu Thin Capitalization Rules?," arqus Discussion Papers in Quantitative Tax Research 48, arqus - Arbeitskreis Quantitative Steuerlehre.
    7. Peichl, Andreas & Fuest, Clemens & Schaefer, Thilo, 2006. "Does tax simplification yield more equity and efficiency? An empirical analysis for Germany," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 06-5, University of Cologne, FiFo Institute for Public Economics.
    8. Houben, Henriette & Maiterth, Ralf, 2009. "Zurück zum Zehnten: Modelle für die nächste Erbschaftsteuerreform," arqus Discussion Papers in Quantitative Tax Research 69, arqus - Arbeitskreis Quantitative Steuerlehre.

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