Showing 1 - 10 of 341
This paper presents an analysis of the effect of bureaucratic corruption on economic growth through a public finance …. Corruption takes the form of the embezzlement of public funds, the effect of which is to increase the government's reliance on …
Persistent link: https://www.econbiz.de/10010264401
, increased division of labor in research, intense publication pressure, academic fraud, dilution of the concept of 'university …
Persistent link: https://www.econbiz.de/10010274980
measure different types of fraud and to examine the influence of passengers' presumed information and income on the extent of … fraud. Results reveal that taxi drivers cheat passengers in systematic ways: Passengers with inferior information about …. Higher income seems to lead to more fraud. …
Persistent link: https://www.econbiz.de/10010274989
We provide the first quantitative synthesis of the literature on how financial markets react to the disclosure of financial crimes committed by listed firms. While consensus expects negative stock price returns, the exact size of the effect is far from clear. We survey 111 studies published over...
Persistent link: https://www.econbiz.de/10014347014
We study the extent of fraud in initial coin offerings (ICOs), and whether information disclosure prior to the issuance … predicts fraud. We document different types of fraud, and that fraudulent ICOs are on average much larger than the sample … suggests that there are risks related to disclosing the code. Generally, we find it extremely difficult to predict fraud with …
Persistent link: https://www.econbiz.de/10012858204
In cases of conflict of interest, people can lie directly about payoff relevant private information, or they can evade the truth without lying directly. We analyse this situation theoretically and test the key predictions in an experimental sender-receiver setting. We find senders prefer to...
Persistent link: https://www.econbiz.de/10013212265
evasion. We analyze the impact of the widely introduced e-invoicing in Italy on cross-border value-added tax fraud. As a proxy … for this tax fraud, we make use of the discrepancy in trade data that is double-reported in both the importing and … remaining countries of the European Union. Our results suggest a significant decline in cross-border fraud in response to the …
Persistent link: https://www.econbiz.de/10014262741
We explore cheating in a die roll task in response to information about tax evasion in a large-scale experiment on a representative sample of the Italian population. We thus generalise laboratory findings on conditional behaviours (cooperation, cheating) to uncover their real-world bearing in...
Persistent link: https://www.econbiz.de/10014264456
There are two important problems in welfare benefit programs: the prevalence of welfare fraud, in which ineligible … the long run, one of which entails low welfare fraud and 100% incomplete take-up and the other of which entails high … welfare fraud and complete take-up in either model, and, moreover, that an interior stationary equilibrium that allows for the …
Persistent link: https://www.econbiz.de/10013315183
We study the role of tax share and transparency of governance on growth and stagnation. A local government maximizes its private benefits using two activities. The first one consists of providing local public goods that help local firms to increase profits, thus enlarging tax revenue. The second...
Persistent link: https://www.econbiz.de/10010261236