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Ambiguity on audits and cooperation in a public goods game
Dai, Zhixin; Hogarth, Robin M.; Villeval, Marie Claire - HAL - 2014
update their beliefs about the probability of being audited, both before and after audits are definitely withdrawn. We find … that when individuals have initially experienced systematic audits, they decrease both their beliefs and their … contributions almost immediately after audits are withdrawn. In contrast, when audits were initially less frequent and more …
Persistent link: https://www.econbiz.de/10010899359
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La mesure de la qualité doit-elle être complexe pour respecter le principe de "Vision Clients" ? Pistes d'amélioration en Rhône-Alpes
Mermilliod, Renaud - HAL - 2004
'obtention de certification de service. Au cours des derniers audits de renouvellement menés sur la région Rhône-Alpes les auditeurs …
Persistent link: https://www.econbiz.de/10008792706
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Le rôle des outils de mesure de la performance environnementale : le cas des audits et indicateurs environnementaux dans dix entreprises françaises certifiées ISO 14001
Renaud, Angèle - HAL - 2009
de plus en plus nombreux à adopter des outils de gestion préconisés par les normes ISO 14000, tels que les audits et les … institutionnelles de plus en plus fortes ? Cet article tente de répondre à ces questions en mobilisant la théorie néo-institutionnelle à …
Persistent link: https://www.econbiz.de/10009148038
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The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown
Johannesen, Niels; Zucman, Gabriel - HAL - 2012
During the financial crisis, G20 countries compelled tax havens to sign bilateral treaties providing for exchange of bank information. Policymakers have celebrated this global initiative as the end of bank secrecy. Exploiting a unique panel dataset, our study is the first attempt to assess how...
Persistent link: https://www.econbiz.de/10010739131
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Tax Evasion and Social Interactions
Fortin, Bernard; Lacroix, Guy; Villeval, Marie-Claire - HAL - 2007
The paper extends the standard tax evasion model by allowing for social interactions. In Manski's (1993) nomenclature, our model takes into account endogenous interactions, i.e., social conformity effects, exogenous interactions, i.e., fairness effects, and correlated effects. Our model is...
Persistent link: https://www.econbiz.de/10008789649
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Tax Evasion and Social Interactions
Fortin, Bernard; Lacroix, Guy; Villeval, Marie-Claire - HAL - 2004
The paper extends the standard tax evasion model by allowing for social interactions. In Manski's (1993) nomenclature, our model takes into account social conformity effects (i.e., endogenous interactions), fairness effects (i.e., exogenous interactions) and sorting effects (i.e., correlated...
Persistent link: https://www.econbiz.de/10008790332
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Tax Evasion and Social Interactions
Fortin, Bernard; Lacroix, Guy; Villeval, Marie-Claire - HAL - 2004
The paper extends the standard tax evasion model by allowing for social interactions. In Manski's (1993) nomenclature, our model takes into account social conformity effects (i.e., endogenous interactions), fairness effects (i.e., exogenous interactions) and sorting effects (i.e., correlated...
Persistent link: https://www.econbiz.de/10008790580
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Cheating, Emotions, and Rationality: An Experiment on Tax Evasion
Coricelli, Giorgio; Joffily, Matteus; Montmarquette, Claude - HAL - 2010
The economics-of-crime approach usually ignores the emotional cost and benefit of cheating. In this paper, we investigate the relationships between emotions, deception, and rational decision-making by means of an experiment on tax evasion. Emotions are measured by skin conductance responses and...
Persistent link: https://www.econbiz.de/10008791088
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Tax Evasion: Cheating Rationally or Deciding Emotionally?
Coricelli, Giorgio; Joffily, Matteus; Montmarquette, Claude - HAL - 2007
The economic models of tax compliance predict that individuals should evade taxes when the expected benefit of cheating is greater than its expected cost. When this condition is fulfilled, the high compliance however observed remains a puzzle. In this paper, we investigate the role of emotions...
Persistent link: https://www.econbiz.de/10008791639
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Financial Repression, Tax Evasion and Long-Run Monetary and Fiscal Policy Trade-Off in an Endogenous Growth Model with Transaction Costs
Villieu, Patrick; Minea, Alexandru - HAL - 2006
In this paper, we study maximizing long-run economic growth trade-off in monetary and fiscal policies in an endogenous growth model with transaction costs. We show that both monetary and fiscal policies are subject to threshold effects, a result that gives account of a number of recent empirical...
Persistent link: https://www.econbiz.de/10008793684