Showing 1 - 10 of 48
This paper analyses how tax morale and countries’ institutional quality affect the shadow economy, controlling in a multivariate analysis for a variety of potential factors. The literature strongly emphasizes the quantitative importance of these factors to understand the level and changes of...
Persistent link: https://www.econbiz.de/10010294508
This paper analyzes the influence of the shadow economy on corruption and vice versa. We hypothesize that corruption … that the shadow economy reduces corruption in high income countries, but increases corruption in low income countries. We … also find that stricter regulations increase both corruption and the shadow economy. …
Persistent link: https://www.econbiz.de/10010294540
This paper analyses how governance or institutional quality and tax morale affect the shadow economy, using an international country panel and also within country data. The literature strongly emphasizes the quantitative importance of these factors to understand the level and changes of shadow...
Persistent link: https://www.econbiz.de/10010294548
, and exposed rampant government corruption involving construction and zoning code violations, as a factor magnifying the … on the other hand, were responsible for the incompetence shown in providing relief, for involvement in corruption related … responsible for different types of corruption and mismanagement provided us with a unique data to differentiate between voter …
Persistent link: https://www.econbiz.de/10010500202
Economists have studied many aspects of tax evasion. The vast literature has concentrated on the individual taxpayer’s decision on avoiding taxes by underreporting income. However no comprehensive investigation of the individual taxpayer’s decision on claiming unjustified subsidies (e. g. by...
Persistent link: https://www.econbiz.de/10010294580
assumptions and hypotheses. We study the dynamic effect of different welfare arrangements on benefit fraud. In particular, we …
Persistent link: https://www.econbiz.de/10010294856
In this paper we experimentally test whether competing for a desired reward does not only affect individuals' performance, but also their tendency to cheat. Recent doping scandals in sports as well as forgery and plagiarism scandals in academia have been partially explained by "competitive...
Persistent link: https://www.econbiz.de/10010294922
Modern communication technologies enable effcient exchange of information but often sacrifice direct human interaction inherent in more traditional forms of communication. This raises the question of whether the lack of personal interaction induces individuals to exploit informational...
Persistent link: https://www.econbiz.de/10012420694
We develop a continuous-time real options pricing model to study managers’incentives to cheat in the presence of equity-based compensation policies.We show that managers’ incentives to cheat are strongly influenced by theefficiency of the justice. Our model’s main result is that managers...
Persistent link: https://www.econbiz.de/10005857972
, including "new account fraud," "existing account fraud," and "friendly fraud." The equilibrium incidence of identity theft … control transactions fraud on the other. Our results suggest that technological advances will not eliminate this tradeoff. …
Persistent link: https://www.econbiz.de/10010397651