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Exploring the dark side of tax policy : an analysis of the interactions between fiscal illusion and the shadow economy

Bühn, Andreas; Dell' Anno, Roberto; Schneider, Friedrich - 2015

This paper presents an empirical analysis of the relationship between fiscal illusion and the shadow economy for 104 countries over the period 1989-2009. We argue that both unobservable phenomena are closely linked to each other, as the creation of a fiscal illusion may be helpful if governments...

Persistent link: https://www.econbiz.de/10011305420

How to use indicators for "corporatism" in empirical applications

Leertouwer, Erik Christian; Haan, Jakob de - 2002

There exist many indicators for corporatism. Using a latent variables approach, we extract common aspects in 29 corporatism indicators which have been suggested in the literature and find two factors that can be identified as the degree of coordination between employers and trade unions, and the...

Persistent link: https://www.econbiz.de/10011409983

Are risk aversion and impatience related to cognitive ability?

Dohmen, Thomas; Falk, Armin; Huffman, David; Sunde, Uwe - 2009

This paper investigates whether risk aversion and impatience are correlated with cognitive ability. We conduct incentive compatible choice experiments measuring risk aversion, and impatience over an annual time horizon, for a representative sample of roughly 1,000 German adults. A measure of...

Persistent link: https://www.econbiz.de/10003833308

A theory of tolerance

Corneo, Giacomo (contributor); Jeanne, Olivier (contributor) - 2007

Persistent link: https://www.econbiz.de/10003496581

Smoking and social interaction

Poutvaara, Panu (contributor); Siemers, Lars (contributor) - 2007

Persistent link: https://www.econbiz.de/10003496781

Behavior under social pressure : empty Italian stadiums and referee bias

Pettersson-Lidbom, Per (contributor); … - 2007

Persistent link: https://www.econbiz.de/10003496800

Optimal compulsion when behavioral biases vary and the State errs

Valdés Prieto, Salvador; Schwarzhaupt, Ursula - 2011

When behavioral biases have varying sizes, and the State seeks to correct behavior through compulsion, the question is …

Persistent link: https://www.econbiz.de/10009009699

Organizations, diffused pivotality and immoral outcomes

Falk, Armin; Szech, Nora - 2013

This paper studies how organizational design affects moral outcomes. Subjects face the decision to either kill mice for money or to save mice. We compare a Baseline treatment where subjects are fully pivotal to a Diffused-Pivotality treatment where subjects simultaneously choose in groups of...

Persistent link: https://www.econbiz.de/10009764385

Self-confidence and strategic behavior

Charness, Gary; Rustichini, Aldo; Ven, Jeroen van de - 2013

concerns, and find compelling evidence supporting this hypothesis in the behavior of participants who send and respond to …, but very unlikely when the reverse is true. Consistent with this behavior, stated confidence by males is inflated when … strategically optimal. This behavior is consistent with the equilibrium of the corresponding signaling game. Based on the theory of …

Persistent link: https://www.econbiz.de/10010223063

Do people anticipate loss aversion

Imas, Alex; Sadoff, Sally; Samek, Anya Savikhin - 2015 - This version: March 10, 2015

There is growing interest in the use of loss contracts that offer performance incentives as upfront payments that employees can lose. Standard behavioral models predict a tradeoff in the use of loss contracts: employees will work harder under loss contracts than under gain contracts; but,...

Persistent link: https://www.econbiz.de/10010498625