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Kirchgässner, Gebhard - CESifo - 2014

First the assumption of self-interest as applied in Economics is presented. Here we also discuss areas in which (many) people behave less self- but more other-regarding than traditional economic models assume. Then, greedy behaviour is considered as existing in the political and economic...

Persistent link: https://www.econbiz.de/10010877949

Selfish and Prospective: Theory and Evidence of Pocketbook Voting

Elinder, Mikael; Jordahl, Henrik; Poutvaara, Panu - CESifo - 2008

We present and test a theory of prospective and retrospective pocketbook voting. Focusing on two large reforms in Sweden, we establish a causal chain from policies to sizeable individual gains and losses and then to voting. The Social Democrats proposed budget cuts affecting parents with young...

Persistent link: https://www.econbiz.de/10005196265

On the Process of Scientific Policy Advice - With Special Reference to Economic Policy

Kirchgässner, Gebhard - CESifo - 2014

We first show three major disagreements among today’s leading economists: the minimum wage, the effects of large government debt and the politics of the European Central Bank. Using a prominent and highly relevant example, the possible deterrent effect of death penalty, we demonstrate how...

Persistent link: https://www.econbiz.de/10011103401

Nice Guys Finish Last: Are People with Higher Tax Morale Taxed more Heavily?

Doerrenberg, Philipp; Duncan, Denvil; Fuest, Clemens; … - CESifo - 2012

This paper provides evidence of efficient taxation of groups with heterogeneous levels of ‘tax morale’. We set up an optimal income tax model where high tax morale implies a high subjective cost of evading taxes. The model predicts that ‘nice guys finish last’: groups with higher tax...

Persistent link: https://www.econbiz.de/10010877700

The Effect of Awareness and Incentives on Tax Evasion

Alstadsæter, Annette; Jacob, Martin - CESifo - 2013

We examine the role of tax incentives, tax awareness, and complexity in tax evasion. We observe a specific type of tax evasion among business owners in Swedish administrative panel data, after the tax authority has approved all tax returns. For the period 2006–2009, approximately 5% of tax...

Persistent link: https://www.econbiz.de/10010877805

Customs Compliance and the Power of Imagination

Konrad, Kai A.; Lohse, Tim; Qari, Salmai - CESifo - 2012

This paper studies the role of beliefs about own performance or appearance for compliance at the customs. In an experiment in which underreporting has a higher expected payoff than truthful reporting we find: a large share, about 15-20 percent of the subjects, is more compliant if they have...

Persistent link: https://www.econbiz.de/10009416113

Trust Breeds Trust: How Taxpayers are Treated

Feld, Lars P.; Frey, Bruno S. - CESifo - 2000

Tax compliance has been studied in economics by analysing the individual decision of a representative person between paying and evading taxes. A neglected aspect of tax compliance is the interaction of taxpayers and tax authorities. The relationship between the two actors can be understood as an...

Persistent link: https://www.econbiz.de/10005181387

Rotten Spouses, Family Transfers and Public Goods

Cremer, Helmuth; Roeder, Kerstin - CESifo - 2014

We show that once interfamily exchanges are considered, Becker’s rotten kids mechanism has some remarkable implications that have gone hitherto unnoticed. Specifically, we establish that Cornes and Silva’s (1999) result of efficiency in the contribution game amongst siblings extends to a...

Persistent link: https://www.econbiz.de/10010877787

Social Relations and Relational Incentives

Dur, Robert; Tichem, Jan - CESifo - 2012

this end we develop a simple dynamic principal-agent model where both players may have feelings of altruism or spite toward …

Persistent link: https://www.econbiz.de/10010877789

Low Altruism, Austerity, and Aversion to Default: Are Countries Converging to the Natural Debt Limit?

Bohn, Henning - CESifo - 2013

reflecting low altruism—a discount rate on children’s utility greater than the world interest rate—and I examine the implications … spending on debt and retiree entitlements. In the model, altruism towards children determines bequests, government debt, and … the time-path of consumption. Altruism towards parents influences incentives to default. If altruism is low, voters demand …

Persistent link: https://www.econbiz.de/10010877813