The hidden burden of the income tax: Compliance costs of German individuals
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- Juraj Nemec & Ladislav Pompura & Vladimír Šagát, 2015. "Administrative Costs of Taxation in Slovakia," European Financial and Accounting Journal, University of Economics, Prague, vol. 2015(2), pages 51-61.
- Sebastian Eichfelder & Michael Schorn, 2012. "Tax Compliance Costs: A Business-Administration Perspective," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 68(2), pages 191-230, June.
- Koehler, Mila, 2018. "Estimating the benefits of R&D subsidies for Germany," ZEW Discussion Papers 18-002, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
- Grottke Markus & Kittl Maximilian, 2013. "Komplexität im Steuerrecht – Zentrale politökonomische Theorien im Lichte einer empirischen Ursachenforschung mit Hilfe von Process Tracing / Tax complexity in emergence – pivotal political-economic t," ORDO. Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft, De Gruyter, vol. 64(1), pages 163-194, January.
- Franz W. Wagner & Susanne Zeller, 2011. "Deutschland als Weltmeister der Steuerliteratur? Fallstudie einer Legende," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 12(3), pages 303-316, August.
More about this item
Keywordstax complexity; tax compliance costs; compliance burden; red tape; personal income tax;
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2011-05-30 (Accounting & Auditing)
- NEP-ALL-2011-05-30 (All new papers)
- NEP-EUR-2011-05-30 (Microeconomic European Issues)
- NEP-PUB-2011-05-30 (Public Finance)
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