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Tax compliance under tax regime changes
Heinemann, Friedrich; Kocher, Martin G. - 2010
In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the importance of at least two further effects not covered by the...
Persistent link: https://www.econbiz.de/10010300014
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Tax compliance under tax regime changes
Heinemann, Friedrich; Kocher, Martin G. - Volkswirtschaftliche Fakultät, … - 2010
In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the importance of at least two further effects not covered by the...
Persistent link: https://www.econbiz.de/10008472807
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Tax compliance under tax regime changes
Heinemann, Friedrich; Kocher, Martin G. - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2010
In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the importance of at least two further effects not covered by the...
Persistent link: https://www.econbiz.de/10008536036
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Tax compliance under tax regime changes
Heinemann, Friedrich; Kocher, Martin G. - 2010
In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the importance of at least two further effects not covered by the...
Persistent link: https://www.econbiz.de/10010427562
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Dishonesty and Risk-Taking: Compliance Decisions of Individuals and Groups
Fochmann, Martin; Kocher, Martin G.; Müller, Nadja; … - 2019
Unethical behavior in organizations is usually associated with the risk of negative consequences for the organization and for the involved managers if being detected. The existing experimental literature in economics has so far mainly focused on the analysis of unethical behavior in environments...
Persistent link: https://www.econbiz.de/10012214204
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Tax Compliance Under Tax Regime Changes
Heinemann, Friedrich; Kocher, Martin G. - 2010
change in a laboratory experiment. More specifically, experimental subjects face one tax regime for a certain commonly known …. However, our experiment features two further interesting aspects: First, we let our participants choose between the two tax … regimes that they encounter during the experiment after they have experienced both regimes. Second, an innovative feature …
Persistent link: https://www.econbiz.de/10014196144
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Tax compliance under tax regime changes
Heinemann, Friedrich; Kocher, Martin G. - Volkswirtschaftliche Fakultät, … - 2013
In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the importance of at least two further effects not covered by the...
Persistent link: https://www.econbiz.de/10010897384
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Equality, equity, and incentives: An experiment
Balafoutas, Loukas; Kocher, Martin G.; Putterman, Louis; … - School of Economics, University of East Anglia - 2010
We devise a new experimental game by nesting a voluntary contributions mechanism in a broader spectrum of incentive schemes. With it, we study tensions between egalitarianism, equity concerns, self-interest, and the need for incentives. In a 2x2 design, subjects either vote on or exogenously...
Persistent link: https://www.econbiz.de/10011159141
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Monitoring and Pay: An Experiment on Employee Performance under Endogenous Supervision
Dittrich, Dennis; Kocher, Martin G. - Tinbergen Instituut - 2006
maximization problem of the firm. As a result, monitoring and pay should be complements. In our experiment, between and within …
Persistent link: https://www.econbiz.de/10011255473
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Group Polarization in the Team Dictator Game reconsidered
Luhan, Wolfgang J.; Kocher, Martin G.; Sutter, Matthias - Tinbergen Instituut - 2006
dictator game. In our experiment teams are more selfish than individuals, and the most selfish team member has the strongest …
Persistent link: https://www.econbiz.de/10011256730