Showing 1 - 10 of 122
We investigate whether time-persistent cultural borders impede economic exchange across regions of the same country. To measure cultural differences we evaluate, for the first time in economics, linguistic micro-data about phonological and grammatical features of German dialects. These data are...
Persistent link: https://www.econbiz.de/10010266077
Using new data on linguistic diversity across and within countries, we examine novel channels though which language … general equilibrium implications of domestic language proximity, we simulate the repeal of Quebec’s Bill 101, which made … French an official language in Canada and established fundamental language rights for French-speakers. The analysis …
Persistent link: https://www.econbiz.de/10013249655
temporal side of the different processes interacting to produce a change in the structure of the language. That is, the rate of … import and dissipation of new elements is seen in relation to the rate at which a language absorbs such new elements into its … how the structural type of a language might influence its rate of adaptation of the external innovations and how the …
Persistent link: https://www.econbiz.de/10013315865
Social norms, though often implicit, are to a great extent communicated and made salient using natural language. They …
Persistent link: https://www.econbiz.de/10014348101
We examine two Pakistani programs to see if the public disclosure of tax information and social recognition of top taxpayers promote tax compliance. Pakistan began revealing income tax paid by every taxpayer in the country from 2012. Simultaneously, another program began recognizing and...
Persistent link: https://www.econbiz.de/10012839775
Unfavorable news are often delivered under the disguise of vagueness. But are people sufficiently naive to be fooled by such positive spin? We use a theoretical model and a laboratory experiment to study the strategic use of vagueness in a voluntary disclosure game. Consider a sender who aims at...
Persistent link: https://www.econbiz.de/10012908648
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 average. Issuers that disclose their code on GitHub...
Persistent link: https://www.econbiz.de/10012858204
Firms are facing progressively more stringent tax disclosure requirements. In this paper, we examine whether increased qualitative tax transparency leads to intended outcomes using, as an exogenous shock, the 2016 UK reform that mandated the disclosure of a tax strategy for firms above a certain...
Persistent link: https://www.econbiz.de/10013231964
We investigate in a laboratory setting whether revealing information on intelligence affects behavior in games with repeated interactions. In our experimental design we communicate information on the cognitive ability of both players. We use three stage games: Prisoners’ Dilemma (PD) and two...
Persistent link: https://www.econbiz.de/10013322849
In this article we investigate the deregulation efforts resulting from the 2015 transposition of the EU’s Transparency Directive into German law and analyze whether a reduction in the minimum content requirements for quarterly reporting increases information asymmetries and decreases firm...
Persistent link: https://www.econbiz.de/10013323972