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In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the importance of at least two further effects not covered by the...
Persistent link: https://www.econbiz.de/10008536036
When contributing content on large online platforms, producers of user-generated content have to decide where to contribute. On a complex and dynamic platform like Wikipedia, this decision is expected to depend on the way the content is organized. We analyse whether the hyperlinks on Wikipedia...
Persistent link: https://www.econbiz.de/10010957622
When contributing content on large online platforms, producers of user-generated content have to decide where to contribute. On a complex and dynamic platform like Wikipedia, this decision is expected to depend on the way the content is organized. We analyse whether the hyperlinks on Wikipedia...
Persistent link: https://www.econbiz.de/10010957717
Valuable knowledge emerges increasingly outside of firm boundaries, in particular in public research institutions and universities. The question is how firms organize their interactions with universities effectively to acquire knowledge and apply it successfully. Literature has so far largely...
Persistent link: https://www.econbiz.de/10005098118
Valuable knowledge emerges increasingly outside of firm boundaries, in particular in public research institutions and universities. The question is how firms organize their interactions with universities effectively to acquire knowledge and apply it successfully. Literature has so far largely...
Persistent link: https://www.econbiz.de/10005098336