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Friday, 06.12.2019 Enforcing Tax Compliance at the Limits of Third Reporting

Session I: VAT Evasion I

Overclaimed Refunds, Undeclared Sales, and Invoice Mills: Nature and Extent of Noncompliance in a Value-Added Tax, Prof. Dr. Mazhar Waasem (Manchester University)

The Incidence of Tax Evasion, Dr. Zareh Asatrayan (ZEW Mannheim)

Session II: VAT Evasion II

The Effect of Income Tax Deductibility of Services on VAT Evasion, Dr. Boryana Madzharova (University Erlangen-Nürnberg)

Collaborative Tax Evasion in the Provision of Services to Consumers – A Field Experiment, Dr. Sarah Necker (Walter Eucken Institut)

Session III: Testing Enforcment Strategies in the Field

A Field Experiment on Tax and Social Security Compliance in Bulgaria, Prof. Dr. Philipp Doerrenberg (Mannheim University)

Shaming for Tax Enforcement: Evidence from a New Policy, Prof. Dr. Nadja Dwenger (Hohenheim University)

Session IV: Salience of Policy Instruments

Salience, Simplification, and Compliance, Prof. Dr. Christian Traxler (Hertie School of Governance)

The Effect of Notches on Tax Evasion – Evidence from the Lab, Katharina Pfeil, M.A. (Walter Eucken Institut)

Session V: Withholding-Tax Non-Compliance

Withholding-Tax Non-Compliance: The Case of Cum-Ex Stock-Market Transactions, Prof. Dr. Thiess Büttner (University Erlangen-Nürnberg)

Session VI: Tax Compliance and Specific Groups

Mental Accounting of Self-employed Taxpayers: A Psychological Perspective on Managing the Tax Due, Dr. Stephan Mühlbacher (University of Vienna)

How to Achieve Tax Compliance by the Wealthy: A Review of the Literature and Agenda for Research and Policy, Dr. Katharina Gangl (Institut für höhere Studien Wien)

Session VII: Testing Enforcment Strategies in the Lab

Less Cheating? The Effects of Prefilled Tax Return on Tax Compliance Behavior, Prof. Dr. Martin Fochmann (Köln University)

Compliance in Teams – Implications of Joint Decisions and Shared Consequences, Prof. Dr. Tim Lohse (HWR Berlin)