Die Arbeit basiert auf fünf Aufsätzen. In diesen wird über vier Experimentserien berichtet, die das individuelle Entscheidungsverhalten von Versuchspersonen in ähnlichen, aber verschieden komplexen Situationen erheben. Es wird ein experimentelles Szenario vorgestellt, mit dessen Hilfe...

Online Consumer-to-Consumer Communication Networks are characterized by informational and social benefits as well as time and effort costs for participants. Therefore, this dissertation takes an economic perspective on the network formation process as a determinant of value for consumers and...

Die vorliegende Dissertation besteht aus fünf unabhängigen Forschungspapieren über optimale Steuer- und Bildungspolitik, welche ich während meines Promotionsstudiums an der Universität Konstanz erstellt habe. Private Versicherungen gegen Einkommensrisiko können aufgrund von moral hazard...

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...

Tax evasion has been a huge problem in Russia. Since the breakup of the Soviet Union there has been a steady decline in the share of Gross Domestic Product collected in revenue by the State at all levels, although in the last couple of years the problem has improved somewhat. The standard view...

This paper establishes within an intertemporal framework that firm activity is influenced by tax evasion if firms can invest in their long-term competitiveness. Higher investment raises the firm's survival probability, which in turn reduces tax-evasion payoffs, since evaded taxes may also be...

In pursuit of its transition from a command to a market economy, post-Soviet Russia has witnessed enormous regional differences in economic growth rates. Moreover, the economic reforms implemented under this transition, while initiated at the federal level, have also differed markedly across...