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Germany's Tax Revenue and its Total Administrative Cost

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  • Christopher Mantzaris
  • Ajda Fov{s}ner

Abstract

Tax administrative cost reduction is an economically and socially desirable goal for public policy. This article proposes total administrative cost as percentage of total tax revenue as a vivid measurand, also useful for cross-jurisdiction comparisons. Statistical data, surveys and a novel approach demonstrate: Germany's 2021 tax administrative costs likely exceeded 20% of total tax revenue, indicating need for improvement of Germany's taxation system - and for the many jurisdictions with similar tax regimes. In addition, this article outlines possible reasons for and implications of the seemingly high tax administrative burden as well as solutions.

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  • Christopher Mantzaris & Ajda Fov{s}ner, 2024. "Germany's Tax Revenue and its Total Administrative Cost," Papers 2411.12543, arXiv.org.
    • Handle: RePEc:arx:papers:2411.12543
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    References listed on IDEAS

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    1. Albers, Thilo & Bartels, Charlotte & Schularick, Moritz, 2022. "Wealth and its Distribution in Germany, 1895-2018," CEPR Discussion Papers 17269, C.E.P.R. Discussion Papers.
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