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Commitment to pay taxes : a field experiment on the importance of promise

Koessler, Ann-Kathrin; Torgler, Benno; Feld, Lars P.; … - 2016

experimentally test whether tax compliance can be increased by linking a voluntary promise of timely payment to a reward. We measure … the change induced by an additional compliance promise through identifying the pure reward effect. We find that although … effect, however, is strongly dependent on the type of reward to which the promise is linked. Compliance only increases when …

Persistent link: https://www.econbiz.de/10011565549

Punishment : and beyond

Frey, Bruno S. - 2009

This paper argues that the "Economics of Crime" concentrates too much on punishment as a policy to fight crime, which is unwise for several reasons. There are important instances in which punishment simply cannot reduce crime. Several feasible alternatives to punishment exist, such as offering...

Persistent link: https://www.econbiz.de/10003861760

Academics appreciate awards : a new aspect of incentives in research

Frey, Bruno S.; Neckermann, Susanne - 2009

This paper analyzes awards as a means of motivation prevalent in the scientific community, but so far neglected in the economic literature on incentives, and discusses their relationship to monetary compensation. Awards are better suited than performance pay to reward scientific tasks, which are...

Persistent link: https://www.econbiz.de/10003807766

Politicians : be killed or survive

Frey, Bruno S. (contributor); Torgler, Benno (contributor) - 2008

for a contagion effect. -- Assassinations ; rational choice ; governance ; democracy ; dictatorship ; deterrence …

Persistent link: https://www.econbiz.de/10003791827

Noblesse oblige? : determinants of survival in a life and death situation

Frey, Bruno S. (contributor); Savage, David A. (contributor) - 2008

This paper explored the determinants of survival in a life and death situation created by an external and unpredictable shock. We are interested to see whether pro-social behaviour matters in such extreme situations. We therefore focus on the sinking of the RMS Titanic as a quasi-natural...

Persistent link: https://www.econbiz.de/10003771813

Surviving the Titanic disaster : economic, natural and social determinants

Frey, Bruno S.; Savage, David A.; Torgler, Benno - 2009

The sinking of the Titanic in April 1912 took the lives of 68 percent of the people aboard. Who survived? It was women and children who had a higher probability of being saved, not men. Likewise, people traveling in first class had a better chance of survival than those in second and third...

Persistent link: https://www.econbiz.de/10003808139

Being independent is a great thing : subjective evaluations of self-employment and hierarchy

Frey, Bruno S.; Benz, Matthias - 2003

One can be independent, or subject to decisions made by others. This paper empirically tests whether individuals attach an intrinsic value to the institutional difference between independence and hierarchy. Taking self-employment as an important case of independence, it is shown that the...

Persistent link: https://www.econbiz.de/10011507967

Tax cuts starve the beast! : evidence from Germany

Fuest, Clemens; Neumeier, Florian; Stöhlker, Daniel - 2019

The 'starving the beast' hypothesis claims that tax cuts lead to lower public spending, rather than higher debt levels and higher taxes in the future. This paper uses the institutional setting of German fiscal federalism to its advantage in order to explore how fiscal policy reacts to exogenous...

Persistent link: https://www.econbiz.de/10012157329

Expected effects of the US tax reform on other countries : global and local survey evidence

Boumans, Dorine; Fuest, Clemens; Krolage, Carla; … - 2019

The Tax Cuts and Jobs Act constitutes the largest change to the US tax system since the 1980s and thoroughly alters the way in which multinational companies are taxed. Current assessments on the reform's international impact vary widely. This article sheds light on the tax reform's expected...

Persistent link: https://www.econbiz.de/10011966873

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