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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

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

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

Initial Capital Constraints Hinder Entrepreneurial Venture Performance: An empirical analysis

Praag, Mirjam van - CESifo - 2003

,000 Dutch entrepreneurs. We find that initial capital constraints hinder entrepreneurs in their performance, even when we …

Persistent link: https://www.econbiz.de/10005406006

Enterprise Formation and Labor Market Institutions

Kanniainen, Vesa; Vesala, Timo - CESifo - 2000

The paper introduces a model of enterprise formation in a unionized economy with labor protection and wage bargaining. Enterprise formation is subject to future market risk and is shaped by labor market institutions in the post-entry stage. The predictions of the model are tested in...

Persistent link: https://www.econbiz.de/10005406064

Self-Selection and Advice in Venture Capital Finance

Keuschnigg, Christian; Nielsen, Søren Bo - CESifo - 2007

level and quality of entrepreneurship and the level of effort by entrepreneurs and venture capitalists. We also provide …

Persistent link: https://www.econbiz.de/10005406085

Should Continued Family Firms Face Lower Taxes than other Estates?

Strulik, Holger; Grossmann, Volker - CESifo - 2008

entrepreneurship. Here, we investigate analytically and quantitatively the trade-off between transaction costs saved and creative … entrepreneurs that are caused to continue a business, always lose relative to their status in an economy without continuation …

Persistent link: https://www.econbiz.de/10005406109

Entrepreneurship, Economic Risks, and Risk Insurance in the Welfare State: Results with OECD Data 1978-93

Ilmakunnas, Pekka; Kanniainen, Vesa - CESifo - 2000

shape equilibrium entrepreneurship in an occupational choice model. Differential social insurance of entrepreneurial and … labor risk is found to be statistically significant and detrimental to entrepreneurship. The crowding-out effect of public … production of private goods on entrepreneurship dominates the crowding-in effect of public production of public goods in the OECD …

Persistent link: https://www.econbiz.de/10005416460

Identity and Entrepreneurship

Falck, Oliver; Heblich, Stephan; Lüdemann, Elke - CESifo - 2009

We incorporate the concept of social identity into a stylized model of occupational choice and analyze whether an individual’s identity affects his or her decision to become an entrepreneur. We argue that an entrepreneurial identity results from an individual’s socialization. This could be...

Persistent link: https://www.econbiz.de/10004979425