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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
We examine the role of tax incentives, tax awareness, and complexity in tax evasion. We observe a specific type of tax …
Persistent link: https://www.econbiz.de/10010877805
experiment in which underreporting has a higher expected payoff than truthful reporting we find: a large share, about 15 …
Persistent link: https://www.econbiz.de/10009416113
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
controlling parties, while a large percentage of subordinates under-provide effort despite pecuniary incentives to the contrary …
Persistent link: https://www.econbiz.de/10010598512
) famously pointed out, providing monetary incentives to blood donors may crowd out blood supply as purely altruistic donors may … types of incentives are related to the likelihood of donating blood by exploiting a large sample representative of 15 …
Persistent link: https://www.econbiz.de/10009221554
We investigate the effect of education Conditional Cash Transfer programs (CCTs) on teenage pregnancy. Our main concern is with how the size and sign of the effect may depend on the design of the program. Using a simple model we show that an education CCT that conditions renewal on school...
Persistent link: https://www.econbiz.de/10009228615
performance. As a comparison we ran the same experiment (the Candle Problem) with and without incentives for individuals as well …It has been argued that monetary incentives restrain individual creativity and hamper performance in jobs requiring out … of the box thinking. This paper reports from an experiment designed to test if the negative incentive effect is present …
Persistent link: https://www.econbiz.de/10010690377
public sector in most EU countries, the paper looks for policy reforms that can improve work incentives, and hence enhance …
Persistent link: https://www.econbiz.de/10011163067
incentives to implement such a trigger? We construct a theoretical model of a bank that is financed with debt and equity, and a …. However, we show that the board may implement a contract with insufficient incentives to communicate a warning, as refinancing …
Persistent link: https://www.econbiz.de/10011103403