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Süssmuth, Bernd - 2009

This paper investigates whether a nation's contingent value of hosting a mega-event depends on past experience with implied public goods benefits for its residents. Applying data from an ex-ante and ex-post query based on contingent valuation methods, we use the FIFA World Cup 2006 as a natural...

Persistent link: https://www.econbiz.de/10012764394

Expectations as Reference Points : Field Evidence from Experienced Subjects in a Competitive, High-Stakes Environment

Bartling, Björn - 2012

We show that professional soccer players exhibit reference-dependent behavior during matches. Controlling for the state of the match and for unobserved heterogeneity, we show on a minute-by-minute basis that a player breaches the rules of the game, measured by the referee's assignment of cards,...

Persistent link: https://www.econbiz.de/10013105143

Migrating Football Players, Transfer Fees and Migration Controls

Verbon, Harrie A. A. - 2021

Since the famous Bosman ruling by the European Court of Justice in 1995 transfer fees for football players after moving … unrestricted market free migration from football players will be Pareto efficient under special circumstances only. This paper … shows that transfer fees can correct inefficient migration flows from small to large football leagues. Home-grown rules that …

Persistent link: https://www.econbiz.de/10013317030

The Penalty-Duel and Institutional Design : Is There a Neeskens-Effect?

Leininger, Wolfgang; Ockenfels, Axel - 2021

We document an increase in the scoring probability from penalties in soccer, which separates the time period before 1974 significantly from that after 1976: the scoring probability increased by 11%. We explain this finding by arguing that the institution of penalty-shooting before 1974 is best...

Persistent link: https://www.econbiz.de/10013317057

Mobilizing VAT Revenues in African Countries

Cnossen, Sijbren - 2014

Several African countries have to increase their tax revenues to finance human and economic development. General consumption taxes, such as VATs, are the preferred instrument for doing so, because they are less detrimental to growth than income taxes. To enable their use, VAT design has to be...

Persistent link: https://www.econbiz.de/10013040005

VAT on Intra-Community Trade and Bilateral Micro Revenue Clearing in the EU

Breuer, Christian - 2009

This study discusses European Commission's recent proposal to combat VAT fraud by taxing intra-Community supplies at a common rate of 15%, accompanied by the internal correction of input-tax gap between an importer and his own national tax authority, which is caused by the national VAT rate...

Persistent link: https://www.econbiz.de/10013156492

Higher Taxes, More Evasion? Evidence from Border Differentials in TV License Fees

Berger, Melissa; Fellner, Gerlinde; Sausgruber, Rupert; … - CESifo - 2015

This paper studies the evasion of TV license fees in Austria. We exploit border differentials to identify the effect of fees on evasion. Comparing municipalities at the low- and high-fee side of state borders reveals that higher fees trigger significantly more evasion. The central estimate from...

Persistent link: https://www.econbiz.de/10011163063

Rig Services and Taxation

Osmundsen, Petter - CESifo - 2014

A long period of rig scarcity and high rates has led to innovation in the procurement of rig services and in relationships between oil companies and rig contractors. Discussions have been conducted on joint ventures between companies and contractors, for instance. This paper describes and...

Persistent link: https://www.econbiz.de/10010948865

Old George Orwell Got it Backward: Some Thoughts on Behavioral Tax Economics

Slemrod, Joel - CESifo - 2009

It is entirely appropriate that the study of public finance take seriously “behavioral” inconsistencies with traditional models of individual and collective decision-making. This raises the question of whether the state should play a role in protecting individuals from themselves, and...

Persistent link: https://www.econbiz.de/10008572563

Local Fiscal Equalization in Estonia: Is a Reform Necessary?

Friedrich, Peter; Nam, Chang Woon; Reiljan, Janno - CESifo - 2009

Estonian municipalities should perform a broad range of functions, while their fiscal resources are often limited and large disparities in fiscal capacity prevail among them. Moreover, the power to regulate fiscal affairs is mostly in the hands of the central government. We discuss how a strict...

Persistent link: https://www.econbiz.de/10008533988

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