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Searched for Tax compliance.
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Displaying results 1 to 10 of 52.

• Publications // 12.11.2024

  Expertises - Fiskalische Effekte von Mindestlohnanhebungen

  levels of 12,82 euros, 14 euros, and 15 euros in 2025. The calculations are carried out using the tax-benefit microsimulation model ZEW EviSTA, based on retrospective data for 2018 from the 2019 wave of [...] nominal wage growth, and on an assumption regarding future wage growth. The analysis assumes full-compliance with the minimum wage. Possible adjustments to a higher minimum wage are not taken into account
• Publications // 28.10.2024

  Refereed Journal - Nudging for Tax Compliance: a Meta-Analysis

  compliant, simple reminders increase the probability of compliance by 2.7 percentage points, while tax morale and deterrence nudges increase compliance by additional 1.4 and 3.2 percentage points. Our further [...] Governments increasingly use nudges to improve tax collection. We synthesise the growing literature on nudging experiments using meta-analytical methods. We find that, relative to the baseline where
• Publications // 31.07.2024

  ZEW Discussion Paper - Nudging for Tax Compliance: A Meta-Analysis

  commonly refer to elements of tax morale increase compliance by another 1.4 percentage points. Deterrence nudges, which inform taxpayers about enforcement parameters, increase compliance the most, amounting to [...] improve tax collection. We synthesize the growing literature that evaluates nudging experiments using meta-analytical methods. We find that simple reminders increase the probability of compliance by 2.7
• Events // 11.04.2024

  Vat Collection Only at the Retail Stage Evidence on Tax Compliance

  changes in tax collection on VAT remittances at the retail stage, using data on individual firms’ tax files from the universe of German VAT returns. More specifically, the author explores if tax evasion increases
• Publications // 21.12.2023

  ZEW Discussion Paper - Cashless Payments and Tax Evasion: Evidence from VAT Gaps in the EU

  value-added tax (VAT) compliance. We present both visual and descriptive evidence that illustrates a negative correlation between e-money use and VAT evasion, proxied by the VAT compliance gap for countries [...] and reductions in VAT compliance gaps, facilitated by changes in payment norms. An estimated rise of 1pp or 5.51% in e-money use results in an 11.9% reduction in the VAT compliance gap. Our findings suggest [...] payment behavior such as the adoption of cashless payments may yield significantly more tax revenues by curbing non-compliance. Policies aimed at promoting e-money usage and limiting cash circulation are relevant
• Events // 07.12.2023

  What You Do (Not) Get When Expanding the Net Evidence from Forced Taxpayer Registrations in South Africa

  the non-formal sector, we show that their post-registration tax compliance is weak and few of them pay taxes. Owing to the large scope of the tax net expansion, the aggregate revenue gains are, nevertheless [...] taxation. Expanding the tax net is a priority for many governments, but most formalization policies proved relatively ineffective in bringing firms into the tax net.  Drawing on rich tax administrative data [...] evidence for enforcement spillovers: In areas, where many firms were drawn into the tax net, tax registration compliance significantly improved after the snapshot synchronizations, while registration numbers
• Events // 06.12.2023

  Greener on the Other Side Inequity and Tax Compliance

  determining compliance with the tax. They do this by combining a novel survey experiment raising the salience of horizontal inequity with rich administrative data on tax liabilities and tax compliance. [...] Brazil to improve compliance with the municipal property tax. Specifically, the authors aim to understand the role that inequity – similar households being treated differently by tax policy – plays in
• Events // 21.06.2023

  Tax Strategy Disclosure A Greenwashing Mandate?

  Research Seminar investigates the effects of a qualitative tax disclosure mandate aimed at improving the availability of tax information and tax compliance by imposing reputational costs for firms. The authors [...] required the disclosure of tax strategy details by large businesses. They find that treated firms—those that must publish a tax strategy report—significantly increase the volume of tax strategy disclosure in [...] no significant effect on tax avoidance. Their findings indicate that this requirement for qualitative tax disclosure has incentivized firms to portray themselves as “good tax citizens” without actually
• Events // 02.03.2023

  Taxing Capital in a Globalized World The Effects of Automatic Information Exchange

  effectiveness of such policies to improve tax compliance and uncover hidden wealth. Using several data sources inside the Danish tax authorities and customized tax audits, we study the three ways in which [...] which the new policy of automatic information exchange can improve tax compliance. Tax evaders may repatriate their undeclared offshore wealth before the onset of automatic information exchange, they may start [...] this wealth and its return to the tax authorities, or the tax authorities may detect their evasion in audits that use the new information reports. We document compliance effects of taxpayers along all margins
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  News // 16.12.2022

  Second Annual MIFE Conference Sheds Light on Financial Literacy in Times of Crisis

  budgeting can improve financial management, encourage consumers to save money, and lead to higher tax compliance.