Springe direkt zu Inhalt

Prof. Fochmann publiziert Aufsatz in Journal of Business Economics

Martin Fochmann publiziert zusammen mit Tobias Kölle, Frank Hechtner und Michael Overesch den Beitrag "Combating Overreporting of Deductions in Tax Returns: Prefilling and Restricting the Deductibility of Expenditures" in der Fachzeitschrift Journal of Business Economics.

News vom 09.12.2020

Short summary: We experimentally analyze three anti-tax-evasion mechanisms: 1) prefilling of deductions in tax returns, 2) restricting tax evasion opportunities by either disallowing or 3) limiting the deductibility of expenditures. We find that prefilling compared to blank forms reduces tax evasion. Cutting the number of tax evasion opportunities by disallowing the deductibility of expenditure items is an ineffective mechanism to combat tax evasion as individuals shift their tax evasion activities from the disallowed item to other non-restricted items. In contrast, our results suggest that just limiting the deductibility of expenditures avoids this evasion-shift-effect.

2 / 5