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Steuerkomplexität als Markteintrittsbarriere? - Entscheidungsanreize steuerlicher Bürokratiekosten


  • Sebastian Eichfelder

    (Schumpeter School of Business and Economics, University of Wuppertal)


The complexity of a tax system can be measured by the costs of private taxpayers and businesses in complying with the tax law. According to the empirical literature tax compliance costs are strongly correlated with the source and the amount of a taxpayers’ income. For that reason, these costs should not only be regarded as a burden on private taxpayers and businesses but also as an incentive for economic decision-making. The following contribution analyses these incentive effects. It differentiates between the compliance costs in the proper sense as well as the costs of tax planning. It also quantifies the cost burden of private businesses being relevant for planning purposes. As data source the paper utilizes a survey that has been raised by order of the German Ministry of Economics and Labor. According to this contribution tax compliance costs are especially relevant for the decision-making of small businesses. Furthermore, they may act as a market entry barrier for entr epreneurial activities as well as the recruitment of employees.

Suggested Citation

  • Sebastian Eichfelder, 2010. "Steuerkomplexität als Markteintrittsbarriere? - Entscheidungsanreize steuerlicher Bürokratiekosten," Schumpeter Discussion Papers sdp10001, Universitätsbibliothek Wuppertal, University Library.
  • Handle: RePEc:bwu:schdps:sdp10001

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