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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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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 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 as a possible explanation of tax compliance. Our laboratory …
Persistent link: https://www.econbiz.de/10013316778
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Wealth Transfers and Tax Planning : Evidence for the German Bequest Tax
Sommer, Eric - 2017
The rising importance of bequests as a source of personal income lead to renewed interest in the taxation of wealth transfers. Empirical evidence on distortionary effects of bequest taxation is relatively scarce. On the basis of administrative data for Germany, this paper assesses the extent to...
Persistent link: https://www.econbiz.de/10012943696
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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 Exporter Productivity Premium Along the Productivity Distribution : First Evidence from a Quantile Regression Approach for Fixed Effects Panel Data Models
Powell, David - 2010
An emerging literature on international activities of heterogeneous firms documents that exporting firms are more productive than firms that only sell on the national market. This positive exporter productivity premium shows up in a large number of empirical studies after controlling for...
Persistent link: https://www.econbiz.de/10013139057
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High Wage Workers Match with High Wage Firms : Clear Evidence of the Effects of Limited Mobility Bias
Andrews, Martyn J. - 2012
Positive assortative matching implies that high productivity workers and firms match together. However, there is almost no evidence of a positive correlation between the worker and firm contributions in two-way fixed-effects wage equations. This could be the result of a bias caused by standard...
Persistent link: https://www.econbiz.de/10013104657
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How Do Industries and Firms Respond to Changes in Local Labor Supply?
Dustmann, Christian - 2012
In this paper, we investigate how changes in the skill mix of local labor supply are absorbed by the economy. We distinguish between three adjustment mechanisms: through factor prices, through an expansion in the size of those production units that use the more abundant skill group more...
Persistent link: https://www.econbiz.de/10013112767
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Sudden Stop : When Did Firms Anticipate the Potential Consequences of Covid-19?
Buchheim, Lukas - 2020
COVID-19 hit firms by surprise. In a high frequency, representative panel of German firms, the business outlook declined and business uncertainty increased only when the spread of the COVID-19 pandemic led to domestic policy changes: The announcement of nation-wide school closures on March 13...
Persistent link: https://www.econbiz.de/10012828600
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Unobserved Individual and Firm Heterogeneity in Wage and Tenure Functions : Evidence from German Linked Employer-Employee Data
Cornelißen, Thomas; Hübler, Olaf - 2021
We estimate wage and job tenure functions that include individual and firm effects capturing time-invariant unobserved worker and firm heterogeneity using German linked employer-employee data (LIAB data set). We find that both types of heterogeneity are correlated to the observed characteristics...
Persistent link: https://www.econbiz.de/10013317122