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Engström, Per; Nordblom, Katarina; Ohlsson, Henry; … - Nationalekonomiska institutionen, Handelshögskolan - 2011

The objective of this paper is to study if taxpayers behave in a loss averse manner when filing their tax returns. This is important for tax design but also for understanding human behavior in general. The predictions of prospect theory can be contrasted to those of expected utility theory. We...

Persistent link: https://www.econbiz.de/10010818764

Tax Toleration and Tax Compliance: How Government Affects the Propensity of Firms to Enter the Uno¢ cial Economy

Hibbs Jr., Douglas A.; Piculescu, Violeta - Nationalekonomiska institutionen, Handelshögskolan - 2005

How do government-supplied institutional benefits and the taxation and regulation of produc- ers affect the propensity of private firms to enter the unofficial economy and evade taxation? We propose a model in which the incentive of firms to operate underground depends on tax rates relative to...

Persistent link: https://www.econbiz.de/10004998804

Tax Evasion and the Importance of Trust

Hammar, Henrik; Jagers, Sverker; Nordblom, Katarina - Nationalekonomiska institutionen, Handelshögskolan - 2005

Unless people pay the taxes they are obliged to pay, a general welfare state will eventually collapse. Thus, for the welfare state to survive in the long run, tax compliance is of utmost importance. Using Swedish individual survey data we analyze which factors affect the perception of tax...

Persistent link: https://www.econbiz.de/10005651648

Do Option-like Incentives Induce Overvaluation? Evidence from Experimental Asset Markets

Holmén, Martin; Kirchler, Michael; Kleinlercher, Daniel - Nationalekonomiska institutionen, Handelshögskolan - 2012

-like incentives on price formation and trading behavior. We observe (i) that option-like incentives induce significantly higher market … prices than linear incentives. We further find that (ii) option-like incentives provoke subjects to behave differently and to … take more risk than subjects with linear incentives. We finally show that (iii) trading at inflated prices is rational for …

Persistent link: https://www.econbiz.de/10011019091

Debt Relief and Adjustment Effort in a Multi Period Model

Tengstam, Sven - Nationalekonomiska institutionen, Handelshögskolan - 2005

This paper shows that if the period following the granting of debt relief is taken into account, debt relief increases adjustment effort(investment), irrespective of whether there is an initial debt overhang or not. <p>

Persistent link: https://www.econbiz.de/10005651784

Conditional Cooperation and Disclosure in Developing Countries

Martinsson, Peter; Pham-Khanh, Nam; Villegas-Palacio, Clara - Nationalekonomiska institutionen, Handelshögskolan - 2012

Understanding the motivations behind people’s voluntary contributions to public goods is crucial for the broader issues of economic and social development. By using the experimental design of Fischbacher et al. (2001), we investigate the distribution of contribution types in two developing...

Persistent link: https://www.econbiz.de/10011019123

The role of beliefs, trust, and risk in contributions to a public good

Kocher, Martin G.; Martinsson, Peter; Matzat, Dominik; … - Nationalekonomiska institutionen, Handelshögskolan - 2011

This paper experimentally investigates the role of beliefs, trust, and risk in shaping cooperative behavior. By applying incentivized elicitation methods to measure these concepts, we find that beliefs about others’ behavior and trust are positively associated with cooperation in a public...

Persistent link: https://www.econbiz.de/10008794460

Strong, Bold, and Kind: Self-Control and Cooperation in Social Dilemmas

Kocher, Martin G.; Martinsson, Peter; Myrseth, Kristian … - Nationalekonomiska institutionen, Handelshögskolan - 2012

predicted, we find in a laboratory public goods experiment a robust association between stronger self-control and higher levels …

Persistent link: https://www.econbiz.de/10009416204

Reconciling Pro-Social vs. Selfish Behavior - Evidence for the Role of Self-Control

Martinsson, Peter; Myrseth, Kristian Ove R.; Wollbrant, … - Nationalekonomiska institutionen, Handelshögskolan - 2010

We test the proposition that individuals may experience a self-control conflict between short-term temptation to be selfish and better judgment to act pro-socially. Using a dictator game and a public goods game, we manipulated the likelihood that individuals identified self-control conflict, and...

Persistent link: https://www.econbiz.de/10008635709

Conditional Cooperation and Social Group - Experimental results from Colombia

Martinsson, Peter; Villegas-Palacio, Clara; Wollbrant, Conny - Nationalekonomiska institutionen, Handelshögskolan - 2009

In contrast to previous studies on cross-group comparisons of conditional cooperation, this study keeps cross- and within-country dimensions constant. The results reveal significantly different cooperation behavior between social groups in the same location.<p>

Persistent link: https://www.econbiz.de/10004964397