Similar Search Results

Testing enforcement strategies in the field : legal threat, moral appeal and social information

Fellner, Gerlinde; Sausgruber, Rupert; Traxler, Christian - 2009

. -- field experiments ; law enforcement ; compliance, deterrence …We run a large-scale natural field experiment to evaluate alternative strategies to enforce compliance with the law … mailings, leading to a substantial increase in compliance. Among different mailing conditions a legal threat that stresses a …

Persistent link: https://www.econbiz.de/10003887177

Deterrence through word of mouth

Rincke, Johannes; Traxler, Christian - 2009

the role of word of mouth for this linkage. Our approach makes use of micro data on compliance with TV license fees … in their vicinity, with compliance rising significantly among those who had no interaction with inspectors. As we can … mouth. -- Deterrence ; law enforcement ; word of mouth …

Persistent link: https://www.econbiz.de/10003808135

Swiftness and delay of punishment

Dušek, Libor; Traxler, Christian - 2024

results. First, delays have a negative effect on payment compliance: the rate of timely paid fines diminishes by 7 to 9% when …

Persistent link: https://www.econbiz.de/10014464145

The interaction of legal and social norm enforcement

Kube, Sebastian; Traxler, Christian - 2010

Although legal sanctions are often non-deterrent, we frequently observe compliance with 'mild laws'. A possible … welfare effect from mild laws is positive, however, as a higher level of compliance is achieved at lower enforcement costs …

Persistent link: https://www.econbiz.de/10003976595

Learning from law enforcement

Dušek, Libor; Traxler, Christian - 2020

This paper studies how punishment for past offenses affects future compliance behavior and isolates deterrence effects …

Persistent link: https://www.econbiz.de/10012154923

Deadlines and cognitive limitations

Altmann, Steffen; Traxler, Christian; Weinschenk, Philipp - 2017

This paper studies the interplay between deadlines and cognitive limitations. We analyze an agent's decision to complete a one-off task under a deadline. Postponing the task can be beneficial for the agent; missing the deadline, however, leads to a drop in the agent's rewards. If the agent...

Persistent link: https://www.econbiz.de/10011757775

Endogenous free riding and the decentralized user-fee financing of spillover goods in a n-region economy

Fuest, Clemens; Kolmar, Martin - In: International tax and public finance 20 (2013) 2, pp. 169-191

Persistent link: https://www.econbiz.de/10009745832

Is a flat tax reform feasible in a grown-up democracy of Western Europe? : a simulation study for Germany

Fuest, Clemens; Peichl, Andreas; Schaefer, Thilo - In: International tax and public finance 15 (2008) 5, pp. 620-636

Persistent link: https://www.econbiz.de/10003780652

The role of the corporate income tax as an automatic stabilizer

Büttner, Thiess; Fuest, Clemens - 2009

This paper analyses the effectiveness of the corporate income tax as an automatic stabilizer. It employs a unique firm-level dataset of German manufacturers combining financial statements with firm-specific information about credit market restrictions. The results show that approximately 20 per...

Persistent link: https://www.econbiz.de/10003887453

Internationalization and business tax revenue : evidence from Germany

Becker, Johannes; Fuest, Clemens - In: International tax and public finance 17 (2010) 2, pp. 174-192

Persistent link: https://www.econbiz.de/10003989845