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On income tax avoidance: the case of Germany · Study

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ArticleOn income tax avoidance: the case of Germany

Oliver Lang1997

Article1997

On income tax avoidance: the case of Germany

Oliver Lang · Karl-Heinz Nöhrbaß · Konrad Stahl

73 citations·0/0 files stored·Journal of Public Economics

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Economic and Fiscal Studies Taxation and Compliance Studies Corporate Taxation and Avoidance

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References

1972Income tax evasion: a theoretical analysis 1986Economics of the Public Sector 1983Tax Evasion and Tax Rates: An Analysis of Individual Returns 1989Optimal Taxation and Optimal Tax Systems 1991An Econometric Analysis of Income Tax Evasion and Its Detection 1985THE EFFECT OF TAX LAWS AND TAX ADMINISTRATION ON TAX COMPLIANCE: THE CASE OF THE U.S. INDIVIDUAL INCOME TAX 1985An Empirical Test for Tax Evasion 2010Tax Evasion: An Experimental Approach

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2003Tax systems in European Union countries 2011Tax Policy and Firm Entry and Exit Dynamics: Evidence from OECD Countries

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1998Tax Evasion and Tax Compliancepreprint · 7 shared references 2002Tax Avoidance, Evasion, and Administration**We are grateful to Wojciech Kopczuk for valuable research assistance. Helpful comments on an earlier draft were received from Jim Alm, Alan Auerbach, Len Burman, Brian Erard, Martin Feldstein, Firouz Gahvari, Roger Gordon, Jim Hines, Jonathan Kesselman, Louis Kaplow, Jim Poterba, Agnar Sandmo, Dan Shaviro, Eric Toder, Gideon Yaniv, the participants at the NYU Law School Colloquium on Tax Policy and Public Finance and the handbook conference held at the University of California at Berkeley.chapter · 6 shared references 2019Tax Compliance and Administrationchapter · 6 shared references 2001The effects of tax rates and enforcement policies on taxpayer compliance: A study of self-employed taxpayersarticle · 6 shared references 1994Tax evasion, inflation and stabilizationarticle · 6 shared references 2007Why Pay Taxes? A Review of Tax Compliance Decisionspreprint · 5 shared references

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Year1997

Typearticle

Published1997-11-01

VenueJournal of Public Economics

ISSN-L0047-2727

Languageen

Citations73

Files0 public / 0

ShelfEconomic and Fiscal Studies

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doi10.1016/s0047-2727(97)00033-9

openalex_workW2017860727

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