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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update their beliefs about the probability of being audited, both before and after audits are definitely withdrawn.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systematic audits, they decrease both their beliefs and their … contributions almost immediately after audits are withdrawn.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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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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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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Reciprocal relationships in tax compliance decisions
Bazart, Cécile; Bonein, Aurélie - HAL - 2014
Reciprocity considerations are important to the tax compliance problem as they may explain the global dynamics of tax evasion, beyond individual tax evasion decisions, toward a downward or upward spiral. To provide evidence on reciprocity in tax compliance decisions, we have conducted a...
Persistent link: https://www.econbiz.de/10010820812
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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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Solving the Yitzhaki Paradox: Income Tax Evasion and Reference Dependence under Prospect Theory
Trotin, Gwenola - HAL - 2012
This paper examines the determinants of tax evasion under prospect theory. For prospect theory, reference dependence is … wealths as in expected utility theory). In order to identify the determinants of the income tax evasion decision, a general … reference income is used. We show that results obtained under expected utility theory are not robust. In particular, tax evasion …
Persistent link: https://www.econbiz.de/10010933897
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Tax Evasion, Welfare Fraud, and "The Broken Windows" Effect: An Experiment in Belgium, France and the Netherlands
Lefebvre, Mathieu; Pestieau, Pierre; Riedl, Arno; … - HAL - 2011
In a series of experiments conducted in Belgium (Wallonia and Flanders), France and the Netherlands, we compare behavior regarding tax evasion and welfare dodging, with and without information about others' behavior. Subjects have to decide between a "registered" income, the realization of which...
Persistent link: https://www.econbiz.de/10010750992
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On the value of randomization
Gauthier, Stéphane; Laroque, Guy - HAL - 2011
An optimal contract may involve randomization when the agents differ in their attitudes towards risk, so that randomization enables the principal to relax the incentive constraints. The paper provides a necessary and sufficient condition for local random deviations to be welfare improving in a...
Persistent link: https://www.econbiz.de/10010635001
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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