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Competition, Cooperation, and Collective Choice
Markussen, Thomas - 2012
economics. This paper explores voting on a scheme of intergroup competition which facilitates cooperation in a social dilemma … situation. Experimental results show that the competitive scheme fosters cooperation. Competition is popular but also that the … electoral outcome depends strongly on specific voting rules of institutional choice. If the majority decides, competition is …
Persistent link: https://www.econbiz.de/10013104948
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Happy Taxpayers? Income Taxation and Well-Being
Akay, Alpaslan - 2012
This paper offers a first empirical investigation of how labor taxation (income and payroll taxes) affects individuals' well-being. For identification, we exploit exogenous variation in tax rules over time and across demographic groups using 26 years of German panel data. We find that the tax...
Persistent link: https://www.econbiz.de/10013097866
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The Political Economy of Conscription
Poutvaara, Panu - 2013
Though in decline recently, military conscription is still a widely used mode of staffing armies. Since not many valid economic, social or military arguments in favor of the draft can be put forward, the question emerges why societies choose to rely on it. In this survey we explain the political...
Persistent link: https://www.econbiz.de/10013095565
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Lotteries vs. All-Pay Auctions in Fair and Biased Contests
Epstein, Gil S. - 2012
The form of contests for a single fixed prize can be determined by a designer who maximizes the contestants' efforts. This paper establishes that, under common knowledge of the two asymmetric contestants' prize valuations, a fair Tullock-type endogenously determined lottery is always superior to...
Persistent link: https://www.econbiz.de/10013096475
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Progressive Taxation and Tax Morale
Dörrenberg, Philipp - 2010
As the link between tax compliance and tax morale is found to be robust, finding the determinants of tax morale can help to understand and fight tax evasion. In this paper we analyze the effect of progressive taxation on tax morale in a cross-country approach which has not been investigated...
Persistent link: https://www.econbiz.de/10013134979
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Media Bias and Tax Compliance : Experimental Evidence
Fišar, Miloš - 2020
We study the impact of media bias on tax compliance. Through a framed laboratory experiment, we assess how the exposure to biased news about government action affects compliance in a repeated taxation game. Subjects treated with positive news are significantly more compliant than the control...
Persistent link: https://www.econbiz.de/10012842051
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Tax Morale
Luttmer, Erzo F. P. - 2014
Standard economic models of tax compliance have focused on enforcement-driven compliance. Notably, tax administrators also tend to place a great deal of emphasis on the importance of improving "tax morale" by encouraging voluntary compliance, creating a culture of compliance, and changing social...
Persistent link: https://www.econbiz.de/10013046662
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Tax Evasion on a Social Network
Gamannossi degl’Innocenti, Duccio - 2018
We relate tax evasion behavior to a substantial literature on self and social comparison in judgements. Taxpayers engage in tax evasion as a means to boost their expected consumption relative to others in their "local" social network, and relative to past consumption. The unique Nash equilibrium...
Persistent link: https://www.econbiz.de/10012918223
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Tax Evasion : Cheating Rationally or Deciding Emotionally?
Coricelli, Giorgio; Joffily, Mateus; Montmarquette, Claude - 2021
The economic models of tax compliance predict that individuals should evade taxes when the expected benefit of cheating is greater than its expected cost. When this condition is fulfilled, the high compliance however observed remains a puzzle. In this paper, we investigate the role of emotions...
Persistent link: https://www.econbiz.de/10013316778
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Inequality, Inequity Aversion, and the Provision of Public Goods
Kölle, Felix - 2011
We investigate the effects of inequality in wealth on the incentives to contribute to a public good when agents are inequity averse and may differ in ability. We show that equality may lead to a reduction of public good provision below levels generated by purely selfish agents. But introducing...
Persistent link: https://www.econbiz.de/10013129910