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arXiv · 2411.12543

Germany's Tax Revenue and its Total Administrative Cost

Christopher Mantzaris·Ajda Fošner
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Abstract

Tax administrative cost reduction is an economically and socially desirable goal for public policy. This article proposes total administrative cost as percentage of total tax revenue as a vivid measurand, also useful for cross-jurisdiction comparisons. Statistical data, surveys and a novel approach demonstrate: Germany's 2021 tax administrative costs likely exceeded 20% of total tax revenue, indicating need for improvement of Germany's taxation system - and for the many jurisdictions with similar tax regimes. In addition, this article outlines possible reasons for and implications of the seemingly high tax administrative burden as well as solutions.

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Christopher Mantzaris, Ajda Fošner. 2024-11-19. Germany's Tax Revenue and its Total Administrative Cost. https://arxiv.org/abs/2411.12543

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