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The Hidden Costs of Tax Evasion - Collaborative Tax Evasion in Markets for Expert Services

Balafoutas, Loukas; Beck, Adrian; Kerschbamer, Rudolf; … - Institut für Finanzwissenschaft, Fakultät für … - 2014

In markets where transactions are governed by contractual incompleteness, revealed intentions to evade taxes may affect market performance. We experimentally examine the impact of tax evasion attempts on the performance of credence goods markets, where contractual incompleteness results from...

Persistent link: https://www.econbiz.de/10010839569

What drives taxi drivers? A field experiment on fraud in a market for credence goods

Balafoutas, Loukas; Beck, Adrian; Kerschbamer, Rudolf; … - Institut für Finanzwissenschaft, Fakultät für … - 2011

behavior by sellers. This paper presents the results of a natural field experiment on taxi rides in Athens, Greece, set up to … measure different types of fraud and to examine the influence of passengers’ presumed information and income on the extent of … fraud. Results reveal that taxi drivers cheat passengers in systematic ways: Passengers with inferior information about …

Persistent link: https://www.econbiz.de/10009002199

Donations, risk attitudes and time preferences: A study on altruism in primary school children

Angerer, Silvia; Glätzle-Rützler, Daniela; … - Institut für Finanzwissenschaft, Fakultät für … - 2014

experiment is related to children’s risk attitudes and intertemporal choices. Examining such a relationship is motivated by …

Persistent link: https://www.econbiz.de/10010889827

Donations, risk attitudes and time preferences: A study on altruism in primary school children

Angerer, Silvia; Glätzle-Rützler, Daniela; … - Institut für Finanzwissenschaft, Fakultät für … - 2015

a prisoner's dilemma game affects behavior and leads to discrimination. Running a framed field experiment with 828 six …

Persistent link: https://www.econbiz.de/10011274372

Public Choice by Referenda or Delegation. An Experimental Comparison of Direct and Indirect Democracy

Gueth, Werner; Kocher, Martin; Pantz, Katinka; Sutter, … - Max-Planck-Institut für Ökonomik, Max-Planck-Gesellschaft - 2004

Direct democracy with its use of referenda avoids the prototypical principal-agent problems of delegation in indirect democracies, especially since elected representatives are usually not committed by law to keep their promises. Sequential or more complex referenda may, however, result in an...

Persistent link: https://www.econbiz.de/10005252203

Testing a forgotten aspect of Akerlof’s gift exchange hypothesis: Relational contracts with individual and uniform wages

Kocher, Martin G.; Luhan, Wolfgang J.; Sutter, Matthias - Institut für Finanzwissenschaft, Fakultät für … - 2012

. In our laboratory experiment, we establish the existence of a significant efficiency premium of uniform wages. However …

Persistent link: https://www.econbiz.de/10009653017

Role selection and team performance

Cooper, David J.; Sutter, Matthias - Institut für Finanzwissenschaft, Fakultät für … - 2011

Team success relies on assigning team members to the right tasks. We use controlled experiments to study how roles are assigned within teams and how this affects team performance. Subjects play the takeover game in pairs consisting of a buyer and a seller. Understanding optimal play is very...

Persistent link: https://www.econbiz.de/10009245990

Strategic sophistication of individuals and teams in experimental normal-form games

Sutter, Matthias; Czermak, Simon; Feri, Francesco - Institut für Finanzwissenschaft, Fakultät für … - 2010

We present an experiment on strategic thinking and behavior of individuals and teams in one-shot normal-form games …

Persistent link: https://www.econbiz.de/10008599222

Level-k reasoning and time pressure in the 11-20 money request game

Lindner, Florian; Sutter, Matthias - Institut für Finanzwissenschaft, Fakultät für … - 2013

Arad and Rubinstein (2012a) have designed a novel game to study level-k reasoning experimentally. Just like them, we find that the depth of reasoning is very limited and clearly different from equilibrium play. We show that such behavior is even robust to repetitions, hence there is, at best,...

Persistent link: https://www.econbiz.de/10010839581

The excess burden of tax evasion – An experimental detection-concealment contest

Bayer, Ralph-C; Sutter, Matthias - Max-Planck-Institut für Ökonomik, Max-Planck-Gesellschaft - 2003

We present an experimental study on the wasted resources associated with tax evasion. This waste arises from taxpayers and tax authorities, investing costly effort in concealment, respectively detect ion, of tax evasion. We show that (socially inefficient) efforts depend positively on the...

Persistent link: https://www.econbiz.de/10005824115