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Tax Audits as Scarecrows. Evidence from a Large-Scale Field Experiment
Bergolo, Marcelo - 2019
exogenous yet nondeceptive signals about key inputs for their evasion decisions, such as audit probabilities and penalty rates … significant effect on tax compliance but in a manner that was inconsistent with Allingham and Sandmo (1972). Our findings are …
Persistent link: https://www.econbiz.de/10012870146
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Cooperation, Punishment and Organized Crime : A Lab-in-The-Field Experiment in Southern Italy
Nese, Annamaria - 2016
This paper reports the results of an experimental investigation which allows a deeper insight into the nature of social preferences amongst organized criminals and how these differ from "ordinary" criminals on the one hand and from the non‐criminal population in the same geographical area on...
Persistent link: https://www.econbiz.de/10012993865
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Identity, Cooperation, and Punishment
McLeish, Kendra N.; Oxoby, Robert J. - 2021
Among economists, there is increased recognition of the role individuals' identities play in decision-making. In this paper, we conduct laboratory experiments in which we explore the motivations for and the effects of group identity. We find that negative out-group opinion (acting as an...
Persistent link: https://www.econbiz.de/10013317232
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The Intergenerational Transmission of Risk and Trust Attitudes
Dohmen, Thomas J. - 2008
Recent theoretical contributions depart from the usual practice of treating individual attitude endowments as a black box, by assuming that these are shaped by the attitudes of parents and other role models. Attitudes include fundamental preferences such as risk preference, and crucial beliefs...
Persistent link: https://www.econbiz.de/10012773734
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The Economic Value of Virtue
Mariani, Fabio - 2010
Virtue is modeled as an asset that women can use in the marriage market: since men value virginity in prospective mates, preserving her virtue increases a woman's chances of marrying a high-status husband, and therefore allows for upward social mobility. Consistent with some historical and...
Persistent link: https://www.econbiz.de/10013144693
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Parental Investment and the Intergenerational Transmission of Economic Preferences and Attitudes
Zumbühl, Maria - 2013
We study empirically whether there is scope for parents to shape the economic preferences and attitudes of their children through purposeful investments. We exploit information on the risk and trust attitudes of parents and their children, as well as rich information about parental efforts in...
Persistent link: https://www.econbiz.de/10013079165
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Living Arrangements in Western Europe : Does Cultural Origin Matter?
Giuliano, Paola - 2006
Why are there such large differences in living arrangements across Western European countries? Conventional economic analyses have not been successful in explaining differences in living arrangements and particularly the dramatic increase in the fraction of young adults living with their parents...
Persistent link: https://www.econbiz.de/10014059086
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Compliance Behavior in Networks : Evidence from a Field Experiment
Drago, Francesco - 2015
This paper studies the spread of compliance behavior in neighborhood networks involving over 500,000 households in … experimental sample, are more likely to switch from evasion to compliance in response to the mailings received by their network … concentration of equally treated households produces a lower spillover. These findings carry important implications for enforcement …
Persistent link: https://www.econbiz.de/10013012821
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The Link between the Intrinsic Motivation to Comply and Compliance Behavior : A Critical Appraisal of Existing Evidence
Halla, Martin - 2010
Recent economic literature emphasizes the importance of moral considerations to explain compliance behavior with … compliance behavior is not established yet. We provide a discussion of the underlying identification problem and suggest …
Persistent link: https://www.econbiz.de/10013146174
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Tax Morale and Compliance Behavior : First Evidence on a Causal Link
Halla, Martin - 2010
Recent literature on tax evasion emphasizes the importance of moral considerations to explain compliance behavior. As a … actual compliance behavior is not established yet. Exploiting exogenous variation in tax morale - given by the inherited part …
Persistent link: https://www.econbiz.de/10013143687