The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria

Wolfgang Frimmel, Martin Halla and Jörg Paetzold

VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking from Verein für Socialpolitik / German Economic Association

Abstract: Does tax evasion run in the family? We study the case of the commuter tax allowance in Austria, which is designed as a step function of the commuting distance, creating sharp discontinuities at each bracket threshold. The data sources allow us to observe actual compliance behavior at the individual level. To identify a causal effect, we use the paternal distance-to-bracket as an IV for paternal compliance. We find that paternal noncompliance increases children's non-compliance by about 24%.

JEL-codes: A13 H24 H26 (search for similar items in EconPapers)
Date: 2017
New Economics Papers: this item is included in nep-iue, nep-pbe and nep-tre
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (4)

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https://www.econstor.eu/bitstream/10419/168244/1/VfS-2017-pid-3406.pdf (application/pdf)

Related works:
Journal Article: The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria (2019)
Working Paper: The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria (2018)
Working Paper: The intergenerational causal effect of tax evasion: Evidence from the commuter tax allowance in Austria (2017)
Working Paper: The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria (2017)
Working Paper: The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria (2017)
Working Paper: The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria (2017)
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