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Das Thema Nachhaltigkeit und deren Bewertung, insbesondere der ökologischen Komponente des Nachhaltigkeitsbegriffs, gewinnt auch in der Holz- und Möbelindustrie immer mehr an Bedeutung. Zugleich ist die Möbelindustrie ein nicht unerheblicher Verbraucher von Holz und Holzwerkstoffen. Für die...
Persistent link: https://www.econbiz.de/10011327921
Durch Energieeinsparungen in der Nutzungsphase eines Gebäudes gewinnen Produktions-, Konstruktions- und Entsorgungsphase eines Gebäudes immer mehr an Bedeutung. Für eine ganzheitliche Nachhaltigkeitsbewertung hat das Europäische Komitee für Normung (CEN) daher einen horizontalen Normensatz...
Persistent link: https://www.econbiz.de/10011442655
The field of behavioral taxation dates back at least to the 1950s. In this contribution I will explore the opportunities and challenges in the area, with a particular focus on tax compliance. I will focus on the data required to make further progress, discussing what can be improved when working...
Persistent link: https://www.econbiz.de/10012660589
Instrumente des Change Managements dienen in erster Linie dazu, Veränderungshemmnisse in Organisationen zu überwinden. Eine Voraussetzung für einen adäquaten Einsatz der Instrumente besteht darin, die Gründe für solche Hemmnisse zu identifizieren – eine Diagnose stellt eine wesentliche...
Persistent link: https://www.econbiz.de/10014468809
experiments involving thousands of primary and secondary school students, we demonstrate the power of behavioral economics to …-effective than financial incentives for younger students, but were not effective with older students. Finally, and perhaps most … incentives, many students put forth low effort on standardized tests, which may create biases in measures of student ability …
Persistent link: https://www.econbiz.de/10010309241
We conduct a classroom survey to investigate the willingness to sacrifice consumption in absolute terms in order to ascend above others in terms of consumption levels. In contrast to other studies using survey methodologies, participants are divided into a treatment and a control group. This...
Persistent link: https://www.econbiz.de/10010319758
This paper analyses the optimal tax policy and public provision of private goods when individuals differ in two respects: income-earning ability and rationality. Publicly provided goods should be overprovided or subsidised, relative to the decentralised optimum, if society's marginal valuation...
Persistent link: https://www.econbiz.de/10010261191
Research in behavioral economics has uncovered the widespread phenomenon of people making decisions against their own good intentions. In these situations, the government might want to intervene, indeed individuals might want the government to intervene, to induce behavior that is closer to what...
Persistent link: https://www.econbiz.de/10010261271
The public finance literature demonstrates the equivalence between consumption and labor income (wage) taxes. We construct an environment in which individuals make real labor-leisure choices and spend their earned income on real goods. We use this experimental framework to test whether a labor...
Persistent link: https://www.econbiz.de/10010264286
We conducted a controlled field experiment on eBay and examined to what extent both social and competitive laboratory behavior is robust to institutionally complex real world markets with experienced traders, who selected themselves into these markets. EBay's natural trading system provides...
Persistent link: https://www.econbiz.de/10010264320