Showing 1 - 10 of 14
In this paper we focus on the effects of investigations on tax compliance. In a very general model we explain the direct and indirect effects of investigations and analyse taxpayers’ response to an increase in the probability of audit when tax compliance is a social norm. We define the...
Persistent link: https://www.econbiz.de/10005577219
scheme of incentives in a major government agency. The incentive scheme was based on teams and covered quantity and quality …
Persistent link: https://www.econbiz.de/10009370146
Consider a principal-agent relationship in which more effort by the agent raises the likelihood of success. This paper provides conditions such that no success bonus induces the agent to exert more effort and the optimal contract is independent of success. Moreover, success bonuses may even...
Persistent link: https://www.econbiz.de/10008518888
and incentives when the agent has a preference towards one of the two tasks. This is modelled by the assumption that the … have the same variance, the principal has to set different marginal incentives. This is because the agent tries to spread … optimal for the principal to set higher marginal incentives on the output measured with less precision. Hence the standard …
Persistent link: https://www.econbiz.de/10005135212
Performance targets are commonly used in the public sector, despite their well known problems when organisations have multiple objectives and performance is difficult to measure. It is possible that such targets may work where there is considerable consensus that performance needs to be...
Persistent link: https://www.econbiz.de/10005135221
scheme of incentives in a major government agency. The incentive scheme was based on teams and covered five different targets …
Persistent link: https://www.econbiz.de/10005135249
evidence on its effects. We consider how optimal incentives for public sector workers may differ from those in the private … sector, and if so, what types of incentives are more appropriate for the public sector. We investigate the reasons for the … infrequent use of explicit incentives in the public sector. We summarise evidence of particular relevance to the public sector …
Persistent link: https://www.econbiz.de/10005135262
the USA. In the second part, I argue that understanding incentives is the key to understanding the behaviour of suppliers …
Persistent link: https://www.econbiz.de/10005135266
We use an experiment to study the impact of team-based incentives, exploiting rich data from personnel records and … task reallocation. We find that the provision of financial incentives did raise individual performance but that managers …
Persistent link: https://www.econbiz.de/10005577238
This paper evaluates the impact of a performance-related pay scheme for teachers in England. Using teacher level data, matched with test scores and value-added, we test whether the introduction of a payment scheme based on pupil attainment increased teacher effort. Our evaluation design controls...
Persistent link: https://www.econbiz.de/10005577242