Media type: E-Article; Text Title: Income Tax Compliance Costs of Working Individuals: Empirical Evidence from Germany Contributor: Blaufus, Kay [Author]; Eichfelder, Sebastian [Author]; Hundsdoerfer, Jochen [Author] imprint: London : SAGE Publications Ltd., 2014 Published in: Public Finance Review 42 (2014), Nr. 6 Issue: published Version Language: English DOI: https://doi.org/10.15488/3014; https://doi.org/10.1177/1091142113488162 ISSN: 1091-1421 Keywords: tax compliance costs ; tax complexity ; compliance burden ; personal income tax Origination: Footnote: Diese Datenquelle enthält auch Bestandsnachweise, die nicht zu einem Volltext führen. Description: We analyze the compliance costs of individual taxpayers resulting from the German income tax (tax year 2007). Using survey data that have been raised between December 2008 and April 2009, we find evidence for a considerably higher cost burden of self-employed taxpayers. Taxable income and a higher education (university degree) are positively correlated with compliance costs, while the time effort of female taxpayers is significantly lower. By contrast, joint filing of married couples reduces the burden of tax compliance. The aggregate cost estimate of German income taxpayers amounts to €6 to €9 billion, respectively, 3.1 to 4.7 percent of the income tax revenue in 2007. This estimate is higher than latest projections in a number of other European countries like Spain and Sweden, but lower than estimates for the United States and Australia. © The Author(s) 2013. Access State: Open Access