Zobrazeno 1 - 10
of 21
pro vyhledávání: '"Frank Hechtner"'
Autor:
Frank Hechtner, Reinhold Hölscher
Publikováno v:
Anwendungsorientierte steuerliche Betriebswirtschaftslehre ISBN: 9783503205882
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::11823e4e8e7c5adca065c57930b77f8a
https://doi.org/10.37307/b.978-3-503-20588-2.20
https://doi.org/10.37307/b.978-3-503-20588-2.20
We experimentally analyze three anti-tax-evasion mechanisms: (1) prefilling of deductions in tax returns, (2) restricting tax evasion opportunities by either disallowing or (3) limiting the deductibility of expenditures. We find that prefilling compa
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::699716c0ae865c76781a7de0354eacbf
https://opus4.kobv.de/opus4-fau/frontdoor/index/index/docId/22254
https://opus4.kobv.de/opus4-fau/frontdoor/index/index/docId/22254
Publikováno v:
Public Finance Review. 47:925-966
Using a survey of more than 18,000 taxpayers in North Rhine-Westphalia (Germany), we estimate the income tax compliance costs of German households and study the determinants of these costs. We find that taxpayers need between 9.13 and 10.23 hours and
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d93a06c937b61d2c051335f11f04cc0c
https://doi.org/10.1177/1091142119866147
https://doi.org/10.1177/1091142119866147
Publikováno v:
Forschung & Lehre.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::279383719f9e49ca75cfa8659a7a0fe9
https://doi.org/10.37307/j.0945-5604.2021.05.13
https://doi.org/10.37307/j.0945-5604.2021.05.13
Publikováno v:
SSRN Electronic Journal.
We experimentally analyze three anti-tax-evasion mechanisms: 1) prefilling of deductions in tax returns, 2) restricting tax evasion opportunities by either disallowing or 3) limiting the deductibility of expenditures. We find that prefilling compared
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4e815894064c8319a27e92fb5195ef8a
https://doi.org/10.2139/ssrn.3613568
https://doi.org/10.2139/ssrn.3613568
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d06dd0da7b8ca650dbcd3e2777f21b8c
https://doi.org/10.2139/ssrn.3750859
https://doi.org/10.2139/ssrn.3750859
Publikováno v:
Schmalenbach Business Review. 70:313-340
A corporate tax rate cut provides an incentive for corporations to shift taxable income from years before the tax rate cut to post-reform years. Our study analyzes whether depreciations and write-offs are used to achieve intertemporal income shifting
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5f8314a9c8b408740ebd95435bb1f249
https://doi.org/10.1007/s41464-018-0056-0
https://doi.org/10.1007/s41464-018-0056-0
Autor:
Frank Hechtner, Sebastian Eichfelder
Publikováno v:
Public Finance Review. 46:764-792
As documented by empirical research, tax compliance costs are a considerable burden for households and businesses. However, cost estimates may be biased due to survey nonresponse and questionnaire framing effects. Investigating both aspects, we do no
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::787003f6a638b7e508ac1bb951d237f6
https://doi.org/10.1177/1091142117691603
https://doi.org/10.1177/1091142117691603
This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, the profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c5e7d06a596e610c5452b41e9acedb43
https://doi.org/10.17169/refubium-29224
https://doi.org/10.17169/refubium-29224