Innovation ist von zentraler Bedeutung für Entwicklung und Wirtschaftswachstum. Innovation findet in einem institutionellen Rahmen statt. Auktionen und auktionsähnliche Mechanismen sind Institutionen. Sie organisieren Transaktionen zwischen ökonomischen Agenten. Auktionen enthüllen private...

Doctor of Philosophy

I examine properties of worker behavior under promotion tournaments, and discuss their implications for the design of promotion tournaments. Given their tasks, workers will decide how much effort they exert. In addition to this decision-making, they have the opportunity to decide their...

addresses two long-standing positive questions in public finance: 1) Why is the property tax, despite widespread popular complaints against its fairness, the almost exclusive tax instrument used by local governments; and 2) why do we consistently observe higher levels of governments (states)...

Tyrimo metu siekiama įvertinti mokesčių sistemos Lietuvoje kitimo įtaką surenkamoms nacionalinio biudžeto pajamoms. Šiam tikslui pasiekti analizuojama mokestinių pajamų dinamika ir struktūra, taip pat nustatomi veiksniai, lemiantys pajamų iš pagrindinių mokesčių surinkimą, o...

This dissertation presents a series of three essays that examine the functional form of the U. S. federal income tax and its implications. In the first essay we introduce the convex functional form of the income tax which we believe is superior to the standard income-proportional form. We also...

This paper proposes a simple variation of the Allingham and Sandmo (1972) construct and integrates it to a dynamic general equilibrium framework with heterogeneous agents. We study an overlapping generations framework i n which agents must initially decide whether to evade taxes or not. In the...

The New Zealand Government proposed in August 2004 a ‘radically’ new approach to address evasion in industries which is perceived to be ingrained, namely targeted amnesties. With a general election and other ‘more pressing’ issues, the proposal has not been significantly advanced. This...

This paper analyses the determinants of the size of the informal economy using cross-country regressions. Two sets of global data using indirect estimation techniques and the perception of business leaders for 109 countries as well as a regional set for Latin America based on direct data are...