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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 Scope of Cooperation: Values and Incentives

Tabellini, Guido - CESifo - 2008

What explains the range of situations in which individuals cooperate? This paper studies a model where individuals respond to incentives but are also influenced by norms of good conduct inherited from earlier generations. Parents rationally choose what values to transmit to their offspring, and...

Persistent link: https://www.econbiz.de/10005249467

International Trade, Factor Mobility and the Persistence of Cultural-Institutional Diversity

Belloc, Marianna; Bowles, Samuel - CESifo - 2009

eliminated by trade. We provide an evolutionary model of endogenous preferences and institutions under autarchy, trade and factor …

Persistent link: https://www.econbiz.de/10005013942

Culture and Institutions: Economic Development in the Regions of Europe

Tabellini, Guido - CESifo - 2005

Does culture have a causal effect on economic development? The data on European regions suggest that it does. Culture … individual self-determination. To isolate the exogenous variation in culture, I rely on two historical variables used as … instruments: the literacy rate at the end of the XIXth century, and the political institutions in place over the past several …

Persistent link: https://www.econbiz.de/10005406158

Does the European Marriage Pattern Explain Economic Growth

Dennison, Tracy; Ogilvie, Sheilagh - CESifo - 2013

This paper scrutinizes the recently postulated link between the European Marriage Pattern (EMP) and economic success. A metastudy of the historical demography literature shows that the EMP did not prevail throughout Europe, its three key components did not always coincide, and its more extreme...

Persistent link: https://www.econbiz.de/10010659185

When the State Mirrors the Family: The Design of Pension Systems

Galasso, Vincenzo; Profeta, Paola - CESifo - 2010

This paper studies the transmission mechanism from family culture to economic institutions, by analyzing the impact of …

Persistent link: https://www.econbiz.de/10008671713

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

The Impact of Tax Morale and Institutional Quality on the Shadow Economy

Torgler, Benno; Schneider, Friedrich - CESifo - 2007

This paper analyses how tax morale and countries' institutional quality affect the shadow economy, controlling in a multivariate analysis for a variety of potential factors. The literature strongly emphasizes the quantitative importance of these factors to understand the size and development of...

Persistent link: https://www.econbiz.de/10005181473

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

Outside the State - the Shadow Economy and Shadow Economy Labor Force

Schneider, Friedrich - CESifo - 2014

In this paper the main focus lies on the shadow economy and on work in the shadow. The most influential factors on the shadow economy are tax policies and state regulation. The size of the shadow economy was decreasing over 1999 to 2007 from 34.0% to 31.2% for 161 countries (unweighted average)....

Persistent link: https://www.econbiz.de/10010781545

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