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Who Should Pay for Certification?
Stahl, Konrad O.; Strausz, Roland - 2021
Who does, and who should initiate costly certification by a third party under asymmetric quality information, the buyer …-induced certification acts as an inspection device, seller-induced certification as a signalling device. Seller-induced certification … maximizes the certifier’s profit and social welfare. This suggests the general principle that certification is, and should be …
Persistent link: https://www.econbiz.de/10013316064
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The Effects of Mandatory Disclosure of Supermarket Prices
Ater, Itai - 2018
We study how mandatory online disclosure of supermarket prices affects prices and price dispersion in brick-and-mortar stores. Using data collected before and after a transparency regulation went into effect in the Israeli food retail market, multiple complementary control groups and relying on...
Persistent link: https://www.econbiz.de/10012919244
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Voluntary Disclosure Schemes for Offshore Tax Evasion : An Analysis
Gould, Matthew - 2016
In recent years tax authorities worldwide have implemented voluntary disclosure schemes to recover tax on offshore investments. Such Schemes are characterized by the acquisition of non-audit information on offshore holdings, and a subsequent opportunity for affected taxpayers to make a voluntary...
Persistent link: https://www.econbiz.de/10012996861
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Voluntary Disclosure of Evaded Taxes -- Increasing Revenues, or Increasing Incentives to Evade?
Langenmayr, Dominika - 2015
Many countries apply lower fines to tax evading individuals when they voluntarily disclose the tax evasion they committed. I model such voluntary disclosure mechanisms theoretically and show that while such mechanisms increase the incentive to evade taxes, they nevertheless increase tax revenues...
Persistent link: https://www.econbiz.de/10013022493
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Taxes on the Internet : Deterrence Effects of Public Disclosure
Slemrod, Joel B. - 2013
Supporters of public disclosure of personal tax information point to its deterrent effect on tax evasion, but this effect has not been empirically explored. Although Norway has a long tradition of public disclosure of tax filings, it took a new direction in 2001 when anyone with access to the...
Persistent link: https://www.econbiz.de/10013086600
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Does Voluntary Risk Taking Affect Solidarity? Experimental Evidence from Kenya
Strobl, Renate - 2018
In this study we experimentally investigate whether solidarity, which is a crucial base for informal insurance arrangements in developing countries, is sensitive to the extent to which individuals can influence their risk exposure. With slum dwellers of Nairobi our design measures subjects'...
Persistent link: https://www.econbiz.de/10012933079
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Market Effects of Voluntary Climate Action by Firms : Evidence from the Chicago Climate Exchange
Gans, Will; Hintermann, Beat - 2021
Why do for-profit firms take voluntary steps to improve the environment? Brand appeal to green consumers or investors, the ability to influence or avoid regulation, or the experience gained for future regulation, have all been suggested as possible reasons. The empirical evidence is decidedly...
Persistent link: https://www.econbiz.de/10013316016
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Who Should Pay for Certification?
Stahl, Konrad O.; Strausz, Roland - CESifo - 2011
Who does, and who should initiate costly certification by a third party under asymmetric quality information, the buyer …-induced certification acts as an inspection device, seller-induced certification as a signalling device. Seller-induced certification … maximizes the certifier’s profit and social welfare. This suggests the general principle that certification is, and should be …
Persistent link: https://www.econbiz.de/10008853867
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FDI and Taxation : A Meta-Study
Feld, Lars P. - 2009
Despite the continuing political interest in the usefulness of tax competition and tax coordination as well as the wealth of theoretical analyses, it still remains open whether or when tax competition is harmful. Moreover, the influence of tax differentials on multinationals' decisions is still...
Persistent link: https://www.econbiz.de/10012764967
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Chinese Experience with Global 3G Standard-Setting
Whalley, John - 2009
China's growth strategy as set out in the 11th 5-year plan in 2005 called for upgrading of product quality, the development of an innovation society, and reduced reliance on foreign intellectual property with high license fees. Consistent with this policy, China has been involved in recent years...
Persistent link: https://www.econbiz.de/10012764968