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Philosophers, psychologists, and economists have long argued that certain decision rights carry not only instrumental value but may also be valuable for their own sake. The ideas of autonomy, freedom, and liberty derive their intuitive appeal - at least partly - from an assumed positive...
Persistent link: https://www.econbiz.de/10010312870
experiment carried out in Italy, U.K., U.S., Sweden, and Romania, and assessed tax compliance as reported income as a percentage … of total earned income in the experiment. We uncover that women declare a significantly higher percentage of their income …
Persistent link: https://www.econbiz.de/10012892214
Based on a conjoint survey experiment we explore the support among European citizens for a European Union (EU …
Persistent link: https://www.econbiz.de/10012825998
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
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
allocation and incentive functions of markets should exercise their power, and where this may not be desirable. In a seminal and …
Persistent link: https://www.econbiz.de/10012823552
Does employment during motherhood change peoples preferences? We study whether the experience of employment during motherhood exerts an effect on attitudes towards gender norms, and more specifically, attitudes towards the impact of women's employment on children's wellbeing (which proxy...
Persistent link: https://www.econbiz.de/10013217354
We document individual willingness to fight climate change and its behavioral determinants in a large representative sample of US adults. Willingness to fight climate change – as measured through an incentivized donation decision – is highly heterogeneous across the population. Individual...
Persistent link: https://www.econbiz.de/10013219074
Recent theories of the Long Divergence between Middle Eastern and Western European economies focus on Middle Eastern (over-)reliance on religious legitimacy, use of slave soldiers, and persistence of restrictive proscriptions of religious (Islamic) law. These theories take as exogenous the...
Persistent link: https://www.econbiz.de/10013245626
particularly interesting for the analysis of tax morale as it is close to a natural experiment. Many factors can be controlled …
Persistent link: https://www.econbiz.de/10013317223