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The intergenerational causal effect of tax evasion

evidence from the commuter tax allowance in Austria

Wolfgang Frimmel (Johannes Kepler University Linz and CD-Lab Aging, Health and the Labor Market), Martin Halla (CD-Lab Aging, Health and the Labor Market, University of Innsbruck and IZA), Jörg Paetzold (University of Salzburg) ; IZA, Institute of Labor Economics

Does tax evasion run in the family? To answer this question, we study the case of the commuter tax allowance in Austria. This allowance is designed as a step function of the distance between the residence and the workplace, creating sharp discontinuities at each bracket threshold. The distance to th...

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Bibliographic details
Main Author: Frimmel, Wolfgang
Halla, Martin
Paetzold, Jörg
Format: eBook
Language: English
Related: Forschungsinstitut zur Zukunft der Arbeit ¬[Herausgebendes Organ]
Ort : Verlag : ErscheinungsdatumBonn, Germany : IZA Institute of Labor Economics : January 2017
Extent: 1 Online-Ressource (36, A6 Seiten) : Diagramme
Umfang: (Dateityp; Kodierungsformat)Textdatei; PDF
Series: IZA DP ; no. 10529
Links: Fulltext
HBZ-ID: HT019240093 » further libraries in North Rhine-Westphalia
Database: ULB Bonn