Showing 1 - 10 of 29
We study the distribution and evolution of payments in a Pay-What-You-Want restaurant. Despite missing price tags and despite the option to pay nothing at all, we observe that the vast majority of guests makes strictly positive payments. Over the two years covered by our data, average payments...
Persistent link: https://www.econbiz.de/10010597551
We study the optimal observability of the tax base within the standard linear income tax problem, where observability is determined by the government's investment into the accurate measurement of the tax base.
Persistent link: https://www.econbiz.de/10008866910
Persistent link: https://www.econbiz.de/10008926110
This paper identifies spillovers from law enforcement. Our approach makes use of microdata on compliance with TV license fees that allow us to distinguish between households that were subject to enforcement and those that were not. Using snowfall as an instrument for local inspections, we find a...
Persistent link: https://www.econbiz.de/10009352343
We analyze survey evidence on individuals' willingness to sanction law violations – such as evading taxes, drunk driving and fare dodging – by disapproval or social exclusion. Our data show that people condition their willingness to sanction a norm violation on their belief about its...
Persistent link: https://www.econbiz.de/10010688301
Persistent link: https://www.econbiz.de/10010713321
We implement a field experiment to study the impact of reminder messages on dental health prevention. Patients who are due to schedule a check-up receive no reminder, a neutral reminder postcard, or reminders including additional information on the benefits of prevention. Our results document a...
Persistent link: https://www.econbiz.de/10011116937
We implement a randomized field experiment to study the impact of reminders on dental health prevention. Patients who are due for a check-up receive no reminder, a neutral reminder postcard, or reminders including additional information on the benefits of prevention. Our results document a...
Persistent link: https://www.econbiz.de/10011128026
This paper studies the evasion of TV license fees in Austria. We exploit border differentials to identify the effect of fees on evasion. Comparing municipalities at the low- and high-fee side of state borders reveals that higher fees trigger significantly more evasion. The central estimate from...
Persistent link: https://www.econbiz.de/10011161239
This paper studies the evasion of TV license fees in Austria. We exploit border differentials to identify the effect of fees on evasion. Comparing municipalities at the low- and high-fee side of state borders reveals that higher fees trigger significantly more evasion. The central estimate from...
Persistent link: https://www.econbiz.de/10011163063