Zobrazeno 1 - 10 of 169 pro vyhledávání: '"Kay Blaufus"'
4
Tax Misperceptions and the Effect of Informational Tax Nudges on Retirement Savings
Autor: Kay Blaufus, Michael Milde
Publikováno v: Management Science. 67:5011-5031
Despite subjects being informed about tax rules before making saving decisions, we find—using laboratory experiments—that deferred taxation results in after-tax pensions that are approximately 25% lower compared with an economically equivalent im
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::e980882d58e6329b31ee926543aa8e84
https://doi.org/10.1287/mnsc.2020.3761
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5
Perceived tax audit aggressiveness, tax control frameworks and tax planning: an empirical analysis
Autor: Kay Blaufus, Jakob Reineke, Ilko Trenn
Publikováno v: Journal of business economics : JBE = Zeitschrift für Betriebswirtschaft : ZfB 93 (2023), Nr. 3
Journal of business economics : JBE = Zeitschrift für Betriebswirtschaft : ZfB
This paper examines whether a perceived increase in tax audit aggressiveness is associated with lower tax planning effort and a higher quality of internal tax control frameworks. Using survey data on corporate tax functions from approximately 200 fir
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::56b6084a9a7fe26e7c51194cdadf925f
https://www.repo.uni-hannover.de/handle/123456789/13843
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7
The Income Tax Compliance Costs of Private Households: Empirical Evidence from Germany
Autor: Frank Hechtner, Janine K. Jarzembski, Kay Blaufus
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
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8
Stock price reactions to news about corporate tax avoidance and evasion
Autor: Alexander N. Schwäbe, Axel Möhlmann, Kay Blaufus
Publikováno v: Journal of Economic Psychology. 72:278-292
This study examines stock market responses to news on corporate tax strategies. Our dataset includes 176 tax news items regarding listed German firms over the period from 2003 to 2016. In contrast to previous research, we distinguish between news abo
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::ec4cbfe59a8efe41199592384d08771d
https://doi.org/10.1016/j.joep.2019.04.007
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10
Tax policy measures to combat the SARS-CoV-2 pandemic and considerations to improve tax compliance: A behavioral perspective
Autor: Peter Mohr, Martin Fochmann, James Alm, Nina E. Olson, Kay Blaufus, Erich Kirchler, Benno Torgler
Publikováno v: SSRN Electronic Journal.
Governments have taken remarkable measures during the SARS-CoV-2 pandemic in their efforts to safeguard citizens’ health and the economy. As a consequence, public debts have reached unprecedented levels, which will require at some point higher taxe
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::cff09265ac3b45b55755c678645bca52
https://doi.org/10.2139/ssrn.3692370
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