dc.identifier.uri |
http://dx.doi.org/10.15488/3014 |
|
dc.identifier.uri |
http://www.repo.uni-hannover.de/handle/123456789/3044 |
|
dc.contributor.author |
Blaufus, Kay
|
|
dc.contributor.author |
Eichfelder, Sebastian
|
|
dc.contributor.author |
Hundsdoerfer, Jochen
|
|
dc.date.accessioned |
2018-03-01T08:47:24Z |
|
dc.date.available |
2018-03-01T08:47:24Z |
|
dc.date.issued |
2014 |
|
dc.identifier.citation |
Blaufus, K.; Eichfelder, S.; Hundsdoerfer, J.: Income Tax Compliance Costs of Working Individuals: Empirical Evidence from Germany. In: Public Finance Review 42 (2014), Nr. 6, S. 800-829. DOI: https://doi.org/10.1177/1091142113488162 |
|
dc.description.abstract |
We analyze the compliance costs of individual taxpayers resulting from the German income tax (tax year 2007). Using survey data that have been raised between December 2008 and April 2009, we find evidence for a considerably higher cost burden of self-employed taxpayers. Taxable income and a higher education (university degree) are positively correlated with compliance costs, while the time effort of female taxpayers is significantly lower. By contrast, joint filing of married couples reduces the burden of tax compliance. The aggregate cost estimate of German income taxpayers amounts to €6 to €9 billion, respectively, 3.1 to 4.7 percent of the income tax revenue in 2007. This estimate is higher than latest projections in a number of other European countries like Spain and Sweden, but lower than estimates for the United States and Australia. © The Author(s) 2013. |
eng |
dc.language.iso |
eng |
|
dc.publisher |
London : SAGE Publications Ltd. |
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dc.relation.ispartofseries |
Public Finance Review 42 (2014), Nr. 6 |
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dc.rights |
Es gilt deutsches Urheberrecht. Das Dokument darf zum eigenen Gebrauch kostenfrei genutzt, aber nicht im Internet bereitgestellt oder an Außenstehende weitergegeben werden. Dieser Beitrag ist aufgrund einer (DFG-geförderten) Allianz- bzw. Nationallizenz frei zugänglich. |
|
dc.subject |
compliance burden |
eng |
dc.subject |
personal income tax |
eng |
dc.subject |
tax complexity |
eng |
dc.subject |
tax compliance costs |
eng |
dc.subject.ddc |
330 | Wirtschaft
|
ger |
dc.title |
Income Tax Compliance Costs of Working Individuals: Empirical Evidence from Germany |
|
dc.type |
Article |
|
dc.type |
Text |
|
dc.relation.issn |
1091-1421 |
|
dc.relation.doi |
https://doi.org/10.1177/1091142113488162 |
|
dc.bibliographicCitation.issue |
6 |
|
dc.bibliographicCitation.volume |
42 |
|
dc.bibliographicCitation.firstPage |
800 |
|
dc.bibliographicCitation.lastPage |
829 |
|
dc.description.version |
publishedVersion |
|
tib.accessRights |
frei zug�nglich |
|