Showing 1 - 10 of 793
We present the first randomized survey experiment in the context of tax compliance to assess the role of social norms and reciprocity for intrinsic tax morale. We find that participants in a social-norm treatment have lower tax morale relative to a control group while participants in a...
Persistent link: https://www.econbiz.de/10011893495
Does tax evasion run in the family? To answer this question, we study the case of the commuter tax allowance in Austria. This allowance is designed as a step function of the distance between the residence and the workplace, creating sharp discontinuities at each bracket threshold. The distance...
Persistent link: https://www.econbiz.de/10011607606
This survey reviews the recent research on trust, institutions and growth. It discusses the various measures of trust … and documents the substantial heterogeneity of trust across space and time. The conceptual mechanisms and the methods … employed to identify the causal impact of trust on economic performance are reviewed. We document the mechanisms of …
Persistent link: https://www.econbiz.de/10009763283
Formal or informal institutions have long been adopted by societies to protect against opportunistic behavior. However …, we know very little about how these institutions are chosen and their impact on behavior. We experimentally investigate … the demand for different levels of institutions that provide low to high levels of insurance and its subsequent impact on …
Persistent link: https://www.econbiz.de/10012226471
This paper analyses how tax morale and countries' institutional quality affect the shadow economy, controlling in a multivariate analysis for a variety of potential factors. The literature strongly emphasizes the quantitative importance of these factors to understand the level and changes of...
Persistent link: https://www.econbiz.de/10003523487
This paper analyses how governance or institutional quality and tax morale affect the shadow economy, using an international country panel and also within country data. The literature strongly emphasizes the quantitative importance of these factors to understand the level and changes of shadow...
Persistent link: https://www.econbiz.de/10003527601
dynamics of trust in public institutions in Lebanon. It finds strong evidence that confidence in most public institutions has … ordinal categories of trust and to assumptions on the missing values generating process. This finding highlights the … order to improve the performance of public institutions. …
Persistent link: https://www.econbiz.de/10012198992
institutions. We improve and expand upon previous studies by (i) examining decade-long migration flows that (ii) include flows not … migrants. Once economic freedoms are controlled for, measures of political institutions do not enter significantly into our …
Persistent link: https://www.econbiz.de/10011317631
attitudes toward political and economic institutions. Our experiments employ widely used dictator and trust games, with four … to examine whether institutions affect social preferences. We recruited North Korean refugees and South Korean students … possible group matches between North and South Koreans by informing them of the group identity of their anonymous partners …
Persistent link: https://www.econbiz.de/10009793140
satisfaction gap between post-socialist and advanced countries and the role of political institutions in explaining this gap. My … and may have even reversed it in the post-crisis years. As institutions and macroeconomic conditions continue to improve …
Persistent link: https://www.econbiz.de/10011387030