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On the Economics of Contribution Evasion

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FRIEHE, Tim, Florian BAUMANN, Marcus JANSEN, 2009. On the Economics of Contribution Evasion. In: FinanzArchiv: Public Finance Analysis. 65(2), pp. 162-177. Available under: doi: 10.1628/001522109X466509

@article{Friehe2009Econo-1792, title={On the Economics of Contribution Evasion}, year={2009}, doi={10.1628/001522109X466509}, number={2}, volume={65}, journal={FinanzArchiv: Public Finance Analysis}, pages={162--177}, author={Friehe, Tim and Baumann, Florian and Jansen, Marcus} }

<rdf:RDF xmlns:dcterms="" xmlns:dc="" xmlns:rdf="" xmlns:bibo="" xmlns:dspace="" xmlns:foaf="" xmlns:void="" xmlns:xsd="" > <rdf:Description rdf:about=""> <dspace:isPartOfCollection rdf:resource=""/> <dc:contributor>Friehe, Tim</dc:contributor> <dc:date rdf:datatype="">2011-03-23T09:35:58Z</dc:date> <void:sparqlEndpoint rdf:resource="http://localhost/fuseki/dspace/sparql"/> <foaf:homepage rdf:resource="http://localhost:8080/jspui"/> <dcterms:rights rdf:resource=""/> <dc:contributor>Baumann, Florian</dc:contributor> <dcterms:issued>2009</dcterms:issued> <dc:contributor>Jansen, Marcus</dc:contributor> <dc:creator>Baumann, Florian</dc:creator> <dc:creator>Friehe, Tim</dc:creator> <dcterms:bibliographicCitation>Publ. in: FinanzArchiv: Public Finance Analysis 65 (2009), 2, pp. 162-177</dcterms:bibliographicCitation> <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> <dcterms:isPartOf rdf:resource=""/> <dc:rights>terms-of-use</dc:rights> <dcterms:available rdf:datatype="">2011-03-23T09:35:58Z</dcterms:available> <dc:creator>Jansen, Marcus</dc:creator> <dcterms:title>On the Economics of Contribution Evasion</dcterms:title> <bibo:uri rdf:resource=""/> <dc:language>eng</dc:language> </rdf:Description> </rdf:RDF>

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