Publikation: On the Economics of Contribution Evasion
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2009
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FinanzArchiv: Public Finance Analysis. 2009, 65(2), pp. 162-177. Available under: doi: 10.1628/001522109X466509
Zusammenfassung
This paper considers the tax evasion decision when taxes constitute contributions to the financing of social insurance programs, such as un employment insurance. We call this evasion contribution evasion and establish that critical differences exist between contribution evasion and tax evasion, the central difference being that contributions entitle the contributor to future claims. Furthermore, we derive a recomme ndation for the reduction of contribution evasion, referring to the distinction between Bismarckian and Beveridgean social security systems.
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330 Wirtschaft
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Economics, Contribution, Evasion
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FRIEHE, Tim, Florian BAUMANN, Marcus JANSEN, 2009. On the Economics of Contribution Evasion. In: FinanzArchiv: Public Finance Analysis. 2009, 65(2), pp. 162-177. Available under: doi: 10.1628/001522109X466509BibTex
@article{Friehe2009Econo-1792,
year={2009},
doi={10.1628/001522109X466509},
title={On the Economics of Contribution Evasion},
number={2},
volume={65},
journal={FinanzArchiv: Public Finance Analysis},
pages={162--177},
author={Friehe, Tim and Baumann, Florian and Jansen, Marcus}
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<dcterms:abstract xml:lang="deu">This paper considers the tax evasion decision when taxes constitute contributions to the financing of social insurance programs, such as un employment insurance. We call this evasion contribution evasion and establish that critical differences exist between contribution evasion and tax evasion, the central difference being that contributions entitle the contributor to future claims. Furthermore, we derive a recomme ndation for the reduction of contribution evasion, referring to the distinction between Bismarckian and Beveridgean social security systems.</dcterms:abstract>
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