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Was bedeutet Steuervereinfachung wirklich?

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  • Franz W. Wagner

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.

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  • Franz W. Wagner, 2006. "Was bedeutet Steuervereinfachung wirklich?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 7(1), pages 19-33, February.
    • Handle: RePEc:bla:perwir:v:7:y:2006:i:1:p:19-33
    DOI: 10.1111/j.1465-6493.2006.00196.x
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    Cited by:

    1. Houben, Henriette & Maiterth, Ralf, 2009. "Zurück zum Zehnten: Modelle für die nächste Erbschaftsteuerreform," arqus Discussion Papers in Quantitative Tax Research 69, arqus - Arbeitskreis Quantitative Steuerlehre.
    2. Siemers, Lars-H. R. & Zöller, Daniel, 2006. "Das Übergangsmodell der Einfachsteuer: Eine Effiziente Unternehmensbesteuerung?," MPRA Paper 757, University Library of Munich, Germany.
    3. Broekelschen, Wiebke & Maiterth, Ralf, 2007. "Zur Forderung einer am Verkehrswert orientierten Grundstücksbewertung: eine empirische Analyse," arqus Discussion Papers in Quantitative Tax Research 30, arqus - Arbeitskreis Quantitative Steuerlehre.
    4. Kiesewetter, Dirk & Rumpf, Dominik, 2009. "Was kostet eine finanzierungsneutrale Besteuerung von Kapitalgesellschaften?," arqus Discussion Papers in Quantitative Tax Research 71, arqus - Arbeitskreis Quantitative Steuerlehre.
    5. Rumpf, Dominik, 2008. "Zinsbereinigung des Eigenkapitals im internationalen Steuerwettbewerb: Eine kostengünstige Alternative zu Thin Capitalization Rules?," arqus Discussion Papers in Quantitative Tax Research 48, arqus - Arbeitskreis Quantitative Steuerlehre.
    6. Peichl, Andreas & Fuest, Clemens & Schaefer, Thilo, 2006. "Does tax simplification yield more equity and efficiency? An empirical analysis for Germany," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 06-5, University of Cologne, FiFo Institute for Public Economics.
    7. Dietrich, Maik, 2009. "Entscheidungswirkungen einer europaweit harmonisierten Konzernbesteuerung [Impacts of European Group Taxation]," MPRA Paper 59870, University Library of Munich, Germany.
    8. Hoppe, Thomas & Rechbauer, Martina & Sturm, Susann, 2019. "Steuerkomplexität im Vergleich zwischen Deutschland und Österreich: Eine Analyse des Status quo," arqus Discussion Papers in Quantitative Tax Research 240, arqus - Arbeitskreis Quantitative Steuerlehre.
    9. Maik Dietrich & Dirk Kiesewetter & Sonja Moosmann, 2008. "Schwedische Direktinvestitionen in Deutschland und in Österreich – Eine empirische Untersuchung der,,gefühlten Steuerbelastung”," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 9(1), pages 62-82, February.
    10. Homburg, Stefan, 2010. "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547, September.
    11. Müller, Heiko & Wiese, Sebastian, 2009. "Ökonomische Wirkungen der Missbrauchsbesteuerung bei Anteilsveräußerung nach Sacheinlage in eine Kapitalgesellschaft," arqus Discussion Papers in Quantitative Tax Research 76, arqus - Arbeitskreis Quantitative Steuerlehre.
    12. Blaufus, Kay & Hundsdoerfer, Jochen & Ortlieb, Renate, 2009. "Non scholae, sed fisco discimus? Ein Experiment zum Einfluss der Steuervereinfachung auf die Nachfrage nach Steuerberatung," arqus Discussion Papers in Quantitative Tax Research 67, arqus - Arbeitskreis Quantitative Steuerlehre.
    13. Grottke Markus & Kittl Maximilian, 2013. "Komplexität im Steuerrecht – Zentrale politökonomische Theorien im Lichte einer empirischen Ursachenforschung mit Hilfe von Process Tracing / Tax complexity in emergence – pivotal political-economic t," ORDO. Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft, De Gruyter, vol. 64(1), pages 163-194, January.
    14. Franz W. Wagner & Susanne Zeller, 2011. "Deutschland als Weltmeister der Steuerliteratur? Fallstudie einer Legende," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 12(3), pages 303-316, August.
    15. Rumpf, Dominik, 2013. "Zinsbereinigung bei der Dualen Einkommensteuer," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 32, number urn:isbn:9783161528699.
    16. Schönemann, Kristin, 2009. "Finanzierungsstrategien und ihre Auswirkungen auf den Unternehmenswert deutscher Immobilien-Kapitalgesellschaften," arqus Discussion Papers in Quantitative Tax Research 94, arqus - Arbeitskreis Quantitative Steuerlehre.

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