Was bedeutet Steuervereinfachung wirklich?
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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Volume (Year): 7 (2006)
Issue (Month): 1 (02)
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References listed on IDEAS
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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- Smith, Peter, 1991. "Lessons from the British Poll Tax Disaster," National Tax Journal, National Tax Association, vol. 44(4), pages 421-36, December.
- Kiesewetter, Dirk & Lachmund, Andreas, 2004.
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[Effects of a flat rate tax on investment decisions and capital structure of companies]," MPRA Paper 27177, University Library of Munich, Germany.
- 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.
- Louis Kaplow, 1995. "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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