Tax Evasion and Risky Investments in an Intertemporal Context
dc.contributor.author | Giese, Sebastian | |
dc.contributor.author | Hoffmann, Antje | |
dc.date.accessioned | 2017-06-15T20:42:45Z | |
dc.date.available | 2017-06-15T20:42:45Z | |
dc.date.created | 2005-09-21 | |
dc.date.issued | 2005-09-21 | |
dc.identifier.issn | 1436-1086 | |
dc.identifier.uri | http://edoc.hu-berlin.de/18452/4004 | |
dc.description.abstract | In 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 exist | eng |
dc.language.iso | eng | |
dc.publisher | Humboldt-Universität zu Berlin, Wirtschaftswissenschaftliche Fakultät | |
dc.rights.uri | http://rightsstatements.org/vocab/InC/1.0/ | |
dc.subject.ddc | 330 Wirtschaft | |
dc.title | Tax Evasion and Risky Investments in an Intertemporal Context | |
dc.type | book | |
dc.identifier.urn | urn:nbn:de:kobv:11-10047361 | |
dc.identifier.doi | http://dx.doi.org/10.18452/3352 | |
local.edoc.pages | 34 | |
local.edoc.type-name | Buch | |
local.edoc.container-type | series | |
local.edoc.container-type-name | Schriftenreihe | |
local.edoc.container-year | 2000 | |
dc.title.subtitle | An Experimental Study | |
dc.identifier.zdb | 2135319-0 | |
bua.series.name | Sonderforschungsbereich 373: Quantification and Simulation of Economic Processes | |
bua.series.issuenumber | 2000,30 |