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Dubious Versus Trustworthy Faces - What Difference Does it Make for Tax Compliance?
Konrad, Kai A.; Lohse, Tim; Qari, Salmai - CESifo - 2013
We find experimental evidence that the decision problem of tax compliance changes if subjects’ declarations are not … picture looks more trustworthy than average. Depending on these beliefs, they may adjust their compliance decisions. Our …
Persistent link: https://www.econbiz.de/10010690382
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Compliance Dynamics Generated by Social Interaction Rules
Lipatov, Vilen - CESifo - 2014
We study compliance dynamics generated by a large set of behavioral rules describing social interaction in a population … cheating-auditing occurs: Intensive monitoring induces compliance, but with high compliance there is incentive for lax … monitoring; with less monitoring, compliance starts decreasing, and then there is an incentive to intensify monitoring. Thus, the …
Persistent link: https://www.econbiz.de/10010764298
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The Impact of Tax Incentives on the Economic Activity of Entrepreneurs
Harju, Jarkko; Kosonen, Tuomas - CESifo - 2013
This paper studies the effect of Finnish tax reforms in the mid 1990s on the economic activity and tax avoidance decisions of the owners of small businesses. The reforms reduced income tax rates and increased tax planning incentives for small business owners. They applied only to unincorporated...
Persistent link: https://www.econbiz.de/10010877859
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Political Institutions and Income (Re-)Distribution: Evidence from Developed Economies
Feld, Lars P.; Schnellenbach, Jan - CESifo - 2013
We discuss the effect of formal political institutions (electoral systems, fiscal decentralization, presidential and parliamentary regimes) on the extent and direction of income (re-) distribution. Empirical evidence is presented for a large sample of 70 economies and a panel of 13 OECD...
Persistent link: https://www.econbiz.de/10010877914
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To Work or not to Work? The Effect of Child-Care Subsidies on the Labour Supply of Parents
Kosonen, Tuomas - CESifo - 2013
This paper studies the effect of child-care subsidies on parental labour supply. I use variation arising from changes in the municipality-specific supplement to Finnish child homecare allowance to identify the causal effect of subsidies on the labour force participation of parents. The variation...
Persistent link: https://www.econbiz.de/10010877985
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When a Price is Enough: Implementation in Optimal Tax Design
Renes, Sander; Zoutman, Floris - CESifo - 2014
This paper studies the design of tax systems that implement a planner’s second-best allocation in a market economy. An example shows that the widely used Mirrleesian (1976) tax system cannot implement all incentive-compatible allocations. Hammond’s (1979) “principle of taxation” proves...
Persistent link: https://www.econbiz.de/10010948830
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Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries
Barrios, Salvador; Nicodème, Gaëtan J.A.; Fuentes, … - CESifo - 2014
explicitly into account the possible substitution between factors as well as their tax incidence. Our results suggest that the … consumption and/or capital investors. These results are robust to alternative hypotheses regarding the tax incidence parameters …
Persistent link: https://www.econbiz.de/10010948846
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Social Planning and Economic Coercion
Hintermann, Beat; Rutherford, Thomas F. - CESifo - 2014
We develop a theory of social planning with a concern for economic coercion, which we define as the difference between consumers’ actual utility, and the “counterfactual” utility they expect to obtain if they were able to set policy themselves. Reasons to limit economic coercion include...
Persistent link: https://www.econbiz.de/10010948852
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Newspaper Differentiation and Investments in Journalism: The Role of Tax Policy
Kind, Hans Jarle; Schjelderup, Guttorm; Stähler, Frank - CESifo - 2011
Many countries levy reduced-rate indirect taxes on newspapers, with proclaimed policy goals of stimulating investment in journalism and ensuring low newspaper prices. However, by taking into account the fact that the media industry operates in two-sided markets, we find the paradoxical result...
Persistent link: https://www.econbiz.de/10009323300
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Fiscal Incidence when both Individual Welfare and Family Structure Matter: The Case of Subsidization of Home-Care for the Elderly
Mou, Haizhen; Winer, Stanley L. - CESifo - 2012
How should we construct incidence indexes for children and parents in the case of public subsidies for home-care of the … elderly? What is the nature of a fiscal incidence index on a budgetary basis versus a theoretically more satisfactory index … that is welfare-based? Can we find budgetary based measures that will serve as a proxy for incidence in welfare terms? Does …
Persistent link: https://www.econbiz.de/10009645634