On the Economics of Contribution Evasion - 10.1628/001522109X466509 - Mohr Siebeck

Florian Baumann, Tim Friehe, Marcus Jansen

On the Economics of Contribution Evasion

Rubrik: Articles
FinanzArchiv (FA)

Jahrgang 65 () / Heft 2, S. 162-177 (16)

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This paper considers the tax evasion decision when taxes constitute contributions to the financing of social insurance programs, such as unemployment 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 recommendation for the reduction of contribution evasion, referring to the distinction between Bismarckian and Beveridgean social security systems.

Florian Baumann Keine aktuellen Daten verfügbar.

Tim Friehe Keine aktuellen Daten verfügbar.

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