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The hidden burden of the income tax
Blaufus, Kay ;  Eichfelder, Sebastian ;  Hundsdoerfer, Jochen ;  Universität <Berlin, Freie Universität> / Fachbereich Wirtschaftswissenschaft

HaupttitelThe hidden burden of the income tax
Titelzusatzcompliance costs of German individuals
AutorBlaufus, Kay
AutorEichfelder, Sebastian
AutorHundsdoerfer, Jochen
Institution/KörperschaftUniversität <Berlin, Freie Universität> / Fachbereich Wirtschaftswissenschaft
Seitenzahl38 S.
Schriftenreihe Discussion paper / School of Business & Economics ; 2011/6 : FACTS
Freie SchlagwörterTax complexity; tax compliance costs; compliance burden; red tape; personal income tax
DDC336 Öffentliches Finanzwesen
ZusammenfassungWe analyze the compliance costs of individual taxpyers resulting from the German income tax. using survey data that has been raised between December 2008 and April 2009, we find evidence for a considerably higher cost burden of self-employed taxpaxers. Taxable income and the demand for external support are positively correlated with compliance costs, while the time effort of female taxpayers is significantly lower. We also find evidence for a positive correlation of education and tax knowledge with the compliance burden. By contrast, a joint assessment of a married couple seems to reduce the monetized time effort. The aggregated cost burden of German income taxpayers amounts to 6.1-7.2 billion €, respectively 3.2-3.7 % 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 significantly lower than results for the United States and Australia.
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Fachbereich/EinrichtungFB Wirtschaftswissenschaft
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Erstellt am05.05.2011 - 10:05:13
Letzte Änderung23.01.2014 - 16:20:17
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