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Non scholae, sed fisco discimus? Ein Experiment zum Einfluss der Steuervereinfachung auf die Nachfrage nach Steuerberatung

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  • Blaufus, Kay
  • Hundsdoerfer, Jochen
  • Ortlieb, Renate

Abstract

Steuervereinfachung wird häufig gefordert. Aus betriebswirtschaftlicher Sicht ist jedoch unklar, welche Entscheidungswirkungen und Verteilungsfolgen Steuer-vereinfachungen tatsächlich haben. Am Beispiel der Betrieblichen Altersvorsorge untersuchen wir experimentell die Wirkungen einer Steuervereinfachung auf die Zahlungsbereitschaft für Steuerberatungsleistungen. Erwerbstätige hatten dabei die Aufgabe, die Vorteilhaftigkeit betrieblicher Altersvorsorgepläne in komplexen und einfachen Steuersystemen zu bestimmen. Wir können zeigen, dass die Steuer-vereinfachung zu einer signifikanten Senkung der Nachfrage nach Steuerberatungs-leistungen führt. Die Steuervereinfachung wirkt allerdings nicht gleichmäßig, sondern selektiv. Von der Steuervereinfachung profitieren im Experiment nahezu ausschließ-lich Personen mit hohem Bildungsstand.

Suggested Citation

  • 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.
  • Handle: RePEc:zbw:arqudp:67
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    References listed on IDEAS

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    1. Franz W. Wagner, 2006. "Was bedeutet Steuervereinfachung wirklich?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 7(1), pages 19-33, February.
    2. Christian, Charles W. & Gupta, Sanjay & Lin, Suming, 1993. "Determinants of Tax Preparer Usage: Evidence from Panel Data," National Tax Journal, National Tax Association, vol. 46(4), pages 487-503, December.
    3. Christian, Charles W. & Gupta, Sanjay & Lin, Suming, 1993. "Determinants of Tax Preparer Usage: Evidence From Panel Data," National Tax Journal, National Tax Association;National Tax Journal, vol. 46(4), pages 487-503, December.
    4. Klepper, Steven & Mazur, Mark & Nagin, Daniel, 1991. "Expert Intermediaries and Legal Compliance: The Case of Tax Preparers," Journal of Law and Economics, University of Chicago Press, vol. 34(1), pages 205-229, April.
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    Cited by:

    1. Sell, Sandra & Lopatta, Kerstin & Hundsdoerfer, Jochen, 2010. "Der Einfluss der Besteuerung auf die Rechtsformwahl: Eine Conjoint-Analyse," Discussion Papers 2010/10, Free University Berlin, School of Business & Economics.

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