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2005-09-21Buch DOI: 10.18452/3352
Tax Evasion and Risky Investments in an Intertemporal Context
dc.contributor.authorGiese, Sebastian
dc.contributor.authorHoffmann, Antje
dc.date.accessioned2017-06-15T20:42:45Z
dc.date.available2017-06-15T20:42:45Z
dc.date.created2005-09-21
dc.date.issued2005-09-21
dc.identifier.issn1436-1086
dc.identifier.urihttp://edoc.hu-berlin.de/18452/4004
dc.description.abstractIn this experimental study of tax evasion and its determinants participants earn their income in a complex stochastic intertemporal environment including the possibility to invest into a risky asset. The earned income has to be declared in four tax returns which are randomly verified. If tax evasion is detected, penalty depends on evaded taxes. Twice the tax revenue is donated to charity organizations. Our main results show that higher income induces tax fraud and that gender differences existeng
dc.language.isoeng
dc.publisherHumboldt-Universität zu Berlin, Wirtschaftswissenschaftliche Fakultät
dc.subject.ddc330 Wirtschaft
dc.titleTax Evasion and Risky Investments in an Intertemporal Context
dc.typebook
dc.subtitleAn Experimental Study
dc.identifier.urnurn:nbn:de:kobv:11-10047361
dc.identifier.doihttp://dx.doi.org/10.18452/3352
local.edoc.container-titleSonderforschungsbereich 373: Quantification and Simulation of Economic Processes
local.edoc.pages34
local.edoc.type-nameBuch
local.edoc.container-typeseries
local.edoc.container-type-nameSchriftenreihe
local.edoc.container-volume2000
local.edoc.container-issue30
local.edoc.container-year2000
local.edoc.container-erstkatid2135319-0

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