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Wiley InterScience | |||||||
  Perspektiven der WirtschaftspolitikVolume 7 Issue 1, Pages 19 - 33 Published Online: 30 Jan 2006 Journal compilation © 2010 Blackwell Publishing Ltd und Verein für Socialpolitik Published on behalf of Verein für Socialpolitik
Abstract | References | Full Text: PDF (Size: 121K) | Related Articles | Citation Tracking  Was bedeutet Steuervereinfachung wirklich?* *Der Verfasser dankt einem anonymen Referee für konstruktive Kritik. Der Beitrag analysiert ökonomische Aspekte einer umfangreicheren Analyse der Steuervereinfachung aus juristischer Sicht, die bei Wagner (2005) dargestellt wird. Copyright Verein für Socialpolitik und Blackwell Publishers Ltd, 2006 Abstract:
Abstract: The goal of a simplification of the tax system can be made tractable by reference to the measure of compliance costs. These must, apart from the tax declaration costs, comprise the costs of tax planning that individuals are willing to bear to avoid taxes. Crude forms of taxation lower declaration costs and give rise to tax avoidance planning through unequal tax burdens. Tax simplification by means of lowering tax compliance costs must pay attention to both types of costs. Altogether, the potential of a reduction of tax compliance costs is thus lower than hoped for. Received: 28 February 2002; Accepted: 09 September 2002; | 
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