Narrow search
Showing 1 - 10 of 2,276
Cover Image
Tax Morale After the Reunification of Germany : Results from a Quasi-Natural Experiment
Feld, Lars P.; Torgler, Benno - 2021
This paper provides a comparison of tax morale between inhabitants of East and West Germany in its post … compared to cross-country studies. Our findings show higher tax morale in East than in West Germany. However, in only 9 years … the East. We suggest that this convergence in tax morale between East and West Germany, despite efforts of the federal …
Persistent link: https://www.econbiz.de/10013317223
Cover Image
Does Market Interaction Erode Moral Values?
Özdemir, Yagiz - 2020
The widespread use of markets leads to unprecedented material well-being in many societies. We study whether market interaction, as a side effect, erodes moral values. An encompassing understanding of the virtues and vices of markets, including their possible impact on moral values, is necessary...
Persistent link: https://www.econbiz.de/10012823552
Cover Image
Dynamic Causal Forests, with an Application to Payroll Tax Incidence in Norway
Gavrilova, Evelina; Langørgen, Audun; Zoutman, Floris - 2023
This paper develops a machine-learning method that allows researchers to estimate heterogeneous treatment effects with panel data in a setting with many covariates. Our method, which we name the dynamic causal forest (DCF) method, extends the causal-forest method of Wager and Athey (2018) by...
Persistent link: https://www.econbiz.de/10014346998
Cover Image
A new approach to solving production-appropriation games with many heterogeneous players
Cornes, Richard; Hartley, Roger; Tamura, Yuji - 2010
We set out a model of production and appropriation involving many players, who differ with respect to both resource endowments and productivities. We write down the model in a novel way that permits our analysis to avoid the proliferation of dimensions associated with the best response function...
Persistent link: https://www.econbiz.de/10010270524
Cover Image
Mobility and conflict
Bhattacharya, Sourav; Deb, Joyee; Kundu, Tapas - 2012
We study the role of inter-group differences in the emergence of conflict. In our setting, two groups compete for the …, that the opposition can either accept, or reject and wage conflict. Expropriating a large share of resources increases … of conflict. In equilibrium, allocations are non-monotonic in the cost of mobility. Moreover, limited commitment with …
Persistent link: https://www.econbiz.de/10010280829
Cover Image
Culture and tax structures
König, Tobias; Wagener, Andreas - 2012
We argue that societies with a stronger tendency towards postmaterialist life goals tilt the tax structure towards personal income taxes and away from corporate taxation. We provide empirical evidence for this correlation in OECD countries. To address endogeneity issues we then use an...
Persistent link: https://www.econbiz.de/10010281043
Cover Image
Alliances in the shadow of conflict
Ke, Changxia; Konrad, Kai A.; Morath, Florian - 2012
conflict and more intense fighting. …
Persistent link: https://www.econbiz.de/10010291510
Cover Image
Bargaining and Conflict with Up-Front Investments : How Power Asymmetries Matter
Schaller, Zachary - 2020
-contractible up-front investments to improve their bargaining position and gain advantage for possible future conflict. Bargaining is … efficient ex post, but we show that a player may prefer Conflict ex ante if there are sufficient asymmetries in strength. There … are two sources of this finding. First, up-front investments are more dissimilar between players under Conflict, and they …
Persistent link: https://www.econbiz.de/10012843431
Cover Image
(Post-)materialist attitudes and the mix of capital and labour taxation
König, Tobias; Wagener, Andreas - 2008
Social values shape policy outcomes. We examine the role of postmaterialism, a widely used concept in the social sciences, for the mix of capital and labour taxation chosen by a society. Following political scientist Inglehart, we define the degree of postmaterialism as the relative importance...
Persistent link: https://www.econbiz.de/10010264412
Cover Image
Gender, Social Value Orientation, and Tax Compliance
D'Attoma, John - 2019
This paper brings an important empirical contribution to the academic literature by examining whether gender differences in tax compliance are due to higher prosociality among women. We conducted a large cross-national tax compliance experiment carried out in Italy, U.K., U.S., Sweden, and...
Persistent link: https://www.econbiz.de/10012892214