Showing 1 - 10 of 78
This paper provides a comparison of tax morale between inhabitants of East and WestGermany in its post-reunification period, using three World Values Survey/European ValuesSurvey waves between 1990 and 1999. German reunification is particularly interesting for theanalysis of tax morale as it is...
Persistent link: https://www.econbiz.de/10005859031
Tax compliance experiments have been conducted with students and have focused on the effects of deterrence on tax …
Persistent link: https://www.econbiz.de/10005698247
This paper provides a comparison of tax morale between inhabitants of East and West Germany in its post-reunification period, using three World Values Survey/European Values Survey waves between 1990 and 1999. German reunification is particularly interesting for the analysis of tax morale as it...
Persistent link: https://www.econbiz.de/10010264072
We study the broken windows theory with a field experiment in a shared area of a workplace in academia (department common room). We explore academics' and postgraduate students' behaviour under an order condition (clean environment) and a disorder condition (messy environment). We find strong...
Persistent link: https://www.econbiz.de/10010272427
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/10010294292
This paper provides a comparison of tax morale between inhabitants of East and West Germany in its post-reunification period, using three World Values Survey/European Values Survey waves between 1990 and 1999. The setting of German reunification is particularly interesting for the analysis of...
Persistent link: https://www.econbiz.de/10012168261
The paper explores whether a social learning model helps explain the observed conformity and compliance with social norms after the unification of Germany. We compare tax morale, (the willingness to pay taxes), between inhabitants of East and West Germany during the post-unification period,...
Persistent link: https://www.econbiz.de/10012168287
We study the broken windows theory with a field experiment in a shared area of a workplace in academia (department common room). We explore academics' and postgraduate students' behaviour under an order condition (clean environment) and a disorder condition (messy environment). We find strong...
Persistent link: https://www.econbiz.de/10012168332
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 oods (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/10012168395
, there is a lack of field experiments on the topic, and measuring tax compliance is challenging. To address this shortcoming …
Persistent link: https://www.econbiz.de/10012168423