We conducted an experimental study on social preferences using dictator games similar to Fehr et al. (2008). We show that social preferences differ between participants who receive low-stakes monetary rewards for their decisions and participants who consider hypothetical stakes. The results are...

In alpine skiing competitions, one of the coaches of the participating countries sets the course. This may provide an advantage, but it may also exert higher pressure on the racers. We analyze 40,150 men's and 36,968 women's performances from all competitions in alpine skiing's Slalom, Giant...

Empirical evidence on the degree of business-tax shifting to employees via the wage level is highly controversial and rare. It remains open to which extent the tax burden is shifted, whether there are differences for tax increases and decreases, or whether there exists some treatment...