Narrow search
Showing 1 - 10 of 207
Cover Image
Mandatory disclosure of managerial contracts in nonprofit organizations
Kopel, Michael; Marini, Marco - 2020
competing for donations in the fundraising market. Our aim is to investigate the impact of publicly available contract … information on fundraising competition of nonprofit organizations. We argue that, although such provision makes contract … relaxes existing fundraising competition. This is beneficial in terms of nonprofits' outputs, in particular when these …
Persistent link: https://www.econbiz.de/10012383902
Cover Image
Wealth, gifts and estate planning at the end of life
Sturrock, David; Groot, Stefan P. T.; Möhlmann, Jan L. - 2022
We quantify the size and tax-responsiveness of financial transfers made to heirs before death. The wealth of singles (including widows) with children declines substantially in anticipation of death. 92% of this decline is explained by transfers to children, while long-term care copayments can...
Persistent link: https://www.econbiz.de/10013331880
Cover Image
Individual and corporate social responsibility
Bénabou, Roland; Tirole, Jean - 2010
Society’s demands for individual and corporate social responsibility as an alternative response to market and distributive failures are becoming increasingly prominent. We first draw on recent developments in the “psychology and economics” of prosocial behavior to shed light on this trend,...
Persistent link: https://www.econbiz.de/10008702161
Cover Image
Variation in risk seeking behavior in a natural experiment on large losses induced by a natural disaster
Page, Lionel; Savage, David; Torgler, Benno - 2012
This study explores people's risk attitudes after having suffered large real-world losses following a natural disaster. Using the margins of the 2011 Australian floods (Brisbane) as a natural experimental setting, we find that homeowners who were victims of the floods and face large losses in...
Persistent link: https://www.econbiz.de/10009575974
Cover Image
Don't blame the messenger : a field experiment on delivery methods for increasing tax compliance
Ortega, Daniel; Scartascini, Carlos G. - 2015
There is an ample literature on the determinants of tax compliance. Several field experiments have evaluated the effect and comparative relevance of sending deterrence and moral suasion messages to taxpayers. The effect of different delivery mechanisms, however, has not been evaluated so far....
Persistent link: https://www.econbiz.de/10011485093
Cover Image
Compliance spillovers across taxes : the role of penalties and detection
López-Luzuriaga, Andrea; Scartascini, Carlos G. - 2018
What happens when the tax authority increases enforcement in one tax with compliance in other taxes? The very little evidence available is not conclusive. This paper presents a very simple analytical model that shows the conditions under which spillovers could be positive or negative in the...
Persistent link: https://www.econbiz.de/10011959524
Cover Image
Tax compliance and enforcement in the Pampas : evidence from a field experiment
Castro, Lucio; Scartascini, Carlos G. - 2013
Tax evasion is a pervasive problem in many countries. In particular, some developing countries do not collect even half of what they would if taxpayers complied with the written letter of the law. The academic literature has not been oblivious to the need to explain why people pay (or do not...
Persistent link: https://www.econbiz.de/10010246465
Cover Image
Households' WTP for the reliability of gas supply
Chou, Wan-jung; Bigano, Andrea; Hunt, Alistair; … - 2011
The security of natural gas supply is an important issue for all EU countries due to the region's heavy dependence on imported supply sources and in light of energy demand for gas that is continuously increasing. Discussions have emphasised strategies for securing the supply at the macro level,...
Persistent link: https://www.econbiz.de/10009234647
Cover Image
Coordination and the poor maintenance trap : an experiment on public infrastructure in India
Armand, Alex; Augsburg, Britta; Bancalari, Antonella - 2021
Poorly maintained public infrastructure is common in low- and middle-income countries, with consequences for service delivery and public health. By experimentally identifying the impact of incentives for local maintenance for both providers and potential users, this paper provides one of the...
Persistent link: https://www.econbiz.de/10012583568
Cover Image
Using reminders with different reward opportunities to reduce no-show behavior : empirical evidence from a large-scale field experiment in professional sports
Schreyer, Dominik; Schmidt, Sascha Leonard; Torgler, Benno - 2020 - This version: October 01, 2020
Because no-show behavior typically leads to operational inefficiencies and thus diminishing returns for service firms, a growing number of authors have demonstrated the potential of using reminders to reduce no-show rates. In this study, by examining the behavioral responses of 13,911 season...
Persistent link: https://www.econbiz.de/10012298978