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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
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Tax Morale after the Reunification of Germany: Results from a Quasi-Natural Experiment
Feld, Lars P.; Torgler, Benno - CESifo - 2007
This paper provides a comparison of tax morale between inhabitants of East and West Germany in its post-reunification period, using three World Values Survey/European Values Survey waves between 1990 and 1999. German reunification is particularly interesting for the analysis of tax morale as it...
Persistent link: https://www.econbiz.de/10005181641
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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
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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
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Can Competition Spoil Reciprocity? - A Laboratory Experiment
Bauernschuster, Stefan; Falck, Oliver; Große, Niels - CESifo - 2010
This paper investigates how group membership and competition among trustors interact with trust and trustworthiness in … a laboratory one-shot trust game. To analyze these effects, we apply a 2x2 design. We induce group membership by letting … reduces reciprocity. …
Persistent link: https://www.econbiz.de/10008572470
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Money at the Docks of Tax Havens: A Guide
Hebous, Shafik - CESifo - 2011
This essay critically revisits the roles and influences of tax havens in the world economy. It combines various massages of available studies in one scheme, documents a number of observations, and proposes several issues for future research.
Persistent link: https://www.econbiz.de/10009320788
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A Journey from a Corruption Port to a Tax Haven
Hebous, Shafik; Lipatov, Vilen - CESifo - 2011
We sketch a model according to which tax havens attract corporate income generated in corrupted countries. In our framework, tax havens have two opposite effects on welfare. First, tax havens’ services have a positive effect on welfare through encouraging investment by firms fearing...
Persistent link: https://www.econbiz.de/10009352225
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Trust in Public Institutions over the Business Cycle
Stevenson, Betsey; Wolfers, Justin - CESifo - 2011
the most suffered the biggest loss in confidence in institutions, particularly in trust in government and the financial …We document that trust in public institutions—and particularly trust in banks, business and government—has declined … over recent years. U.S. time series evidence suggests that this partly reflects the pro-cyclical nature of trust in …
Persistent link: https://www.econbiz.de/10008872215
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The (Economic) Effects of Lay Participation in Courts – A Cross-Country Analysis
Voigt, Stefan - CESifo - 2008
Legal philosophers like Montesquieu, Hegel and Tocqueville have argued that lay participation in judicial decision-making would have benefits reaching far beyond the realm of the legal system narrowly understood. From an economic point of view, lay participation in judicial decision-making can...
Persistent link: https://www.econbiz.de/10005094207
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Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis
Torgler, Benno; Schneider, Friedrich - CESifo - 2007
This paper analyses how governance or institutional quality and tax morale affect the shadow economy, using an international country panel and also within country data. The literature strongly emphasizes the quantitative importance of these factors to understand the level and changes of shadow...
Persistent link: https://www.econbiz.de/10005094368