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Social norms or enforcement? : a natural field experiment to improve traffic and parking fine compliance
Sinning, Mathias; Zhang, Yinjunjie - 2021
Very little is known about the efficient collection of fines despite their indispensable contribution to local … government budgets. This paper fills an important gap in the literature by studying the effectiveness of deterrence (enforcement …) and non-deterrence (social norms) letters that aim to improve the collection of traffic and parking fines. We discuss …
Persistent link: https://www.econbiz.de/10012494872
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The shadow economy and work in the shadow : what do we (not) know?
Schneider, Friedrich - 2012
In this paper the main focus lies on the shadow economy and on work in the shadow in OECD, developing and transition countries. Besides informal employment in the rural and non-rural sector also other measures of informal employment like the share of employees not covered by social security, own...
Persistent link: https://www.econbiz.de/10009533973
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The shadow economy and shadow economy labor force : what do we (not) know?
Schneider, Friedrich - 2011
In this paper the main focus lies on the development and the size of the shadow economy and of undeclared work (or shadow economy labor force) in OECD, developing and transition countries. Besides informal employment in the rural and non-rural sector also other measures of informal employment...
Persistent link: https://www.econbiz.de/10009308829
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Shadow economies in highly developed OECD countries : what are the driving forces?
Schneider, Friedrich; Bühn, Andreas - 2012
In this paper the main focus lies on 'driving forces' of the development and size of the shadow economy in highly developed 39 OECD countries. The influential factors on the shadow economy are tax policies and state regulation, which, if they rise, increase the shadow economy, but also other...
Persistent link: https://www.econbiz.de/10009629733
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The shadow economy and shadow labor force : a survey of recent developments
Schneider, Friedrich - 2014
This survey presents the various methods to estimate the size of the shadow economy, their strengths and weaknesses and the estimation results. The purpose of the survey is threefold. Firstly, it demonstrates that no ideal method to estimate the size and development of the shadow economy exists....
Persistent link: https://www.econbiz.de/10010379298
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Estimating the size of the shadow economy : methods, problems and open questions
Schneider, Friedrich; Bühn, Andreas - 2016
This paper presents various methods for estimating the size of the shadow economy and analyzes their strengths and weaknesses. The purpose of the paper is twofold. Firstly, it demonstrates that no ideal method exists to estimate the size and development of the shadow economy. Because of its...
Persistent link: https://www.econbiz.de/10011455521
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Too low to be true : the use of minimum thresholds to fight tax evasion
Tonin, Mirco - 2011
The enforcement of compliance with tax regulation is a complex task. This is particularly the case when the …
Persistent link: https://www.econbiz.de/10009230696
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The last refuge of a scoundrel? : patriotism and tax compliance
Konrad, Kai A.; Qari, Salmai - 2009
We study the effects of patriotism on tax compliance. In particular, we assume that individuals feel a (random draw of) warm glow from honestly paying their taxes. A higher expected warm glow reduces the government's optimal audit probability and yields higher tax compliance. Second, individuals...
Persistent link: https://www.econbiz.de/10003831245
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Prospect theory and tax evasion : a reconsideration of the Yitzhaki puzzle
Piolatto, Amedeo; Rablen, Matthew D. - 2013
The standard expected utility model of tax evasion predicts that evasion is decreasing in the marginal tax rate (the Yitzhaki puzzle). The existing literature disagrees on whether prospect theory overturns the puzzle. We disentangle four distinct elements of prospect theory and find loss...
Persistent link: https://www.econbiz.de/10010221551
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Drivers of the underground economy around the millienium : a long term look for the United States
Goel, Rajeev K.; Saunoris, James W.; Schneider, Friedrich - 2017
This paper provides a long term analysis of the determinants of the shadow economy. Using data for the United States over the years 1870–2014 we examine economic and political factors driving the underground sector. Results show that among the economic factors, greater economic prosperity...
Persistent link: https://www.econbiz.de/10011694815