Mit dem Fünften Gesetz zur Änderung des Dritten Buches Sozialgesetzbuch - Verbesserung der Ausbildungschancen förderungsbedürftiger junger Menschen - vom 26. August 2008 wurde der Ausbildungsbonus befristet bis…
Motivated by the observation that access to evasion opportunities is dis- tributed heterogeneously across the labor market, this paper examines the extent to which labor supply elasticities with respect to tax…
Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have recently become the subject of intense public debate. As a response, several…
This paper examines whether risk-taking in a lottery depends on the opportunity to respond to the lottery outcome through additional labor effort and/or tax evasion. Previous empirical attempts to answer this…
