Numerous regulations and tax changes are making income tax returns increasingly complex and non-transparent. Reports of other people’s uncertainty about declaring their taxable income can undermine taxpayers’ individual tax morale. They become more lenient towards tax evasion as the tax problems of others become more understandable. This effect is even stronger for older people and those with a more left-wing political orientation, according to a study by ZEW Mannheim. For the study, more than 4,000 German citizens were interviewed in a representative survey.
Coronavirus Crisis
Digitalisation
European Integration
Coronavirus Crisis
Digitalisation
European Integration
Events
2021 ZEW Public Finance Conference Behavioural Public Economics
Keynote Speakers: Oriana Bandiera (London School of Economics and Political Science, UK), Dmitry Taubinsky (University of California, Berkeley, USA)
Dynamically Aggregating Diverse Information
Speaker: Annie Liang (Northwestern University, Evanston, USA)
What Matters for Electrification? Evidence from 70 Years of U.S. Home Heating Choices
Speaker: Lucas Davis (University of California, Berkeley, USA)
Labor Market Returns and the Evolution of Cognitive Skills Theory and Evidence
Speaker: Jesse Shapiro (Brown University, Providence, USA)
Executive Directors
Achim Wambach, President
Thomas Kohl, Managing Director
ZEW’s main goals are to
- conduct politically relevant research and
- provide science-based policy advice.
Introduction to ZEW
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