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Social protection and revenue collection are often regarded as potential drivers of social cohesion. The article joins this debate, providing three main contributions. First, we carefully discuss the concept of social cohesion and endorse one specific definition. Second, we propose using the...
Persistent link: https://www.econbiz.de/10012509494
This study investigates the influence of three interest groups—businesses, the tax profession, and civil society—on tax rules in the context of the Organisation for Economic Co‐operation and Development (OECD) Base Erosion and Profit Shifting (BEPS) project. Our study is important as prior...
Persistent link: https://www.econbiz.de/10014503878
mayoral candidates just prior to municipal elections. It left voters more knowledgeable about candidates' proposed policies …
Persistent link: https://www.econbiz.de/10011535785
and bottlenecks of the method that should be taken into account when preparing elections. …
Persistent link: https://www.econbiz.de/10011536206
We examine the incentives to self-select into politics and how they depend on the transparency of the entry process. To this end, we set up a two-stage political competition model and test its key mechanisms in the lab. At the entry stage, potential candidates compete in a contest to become...
Persistent link: https://www.econbiz.de/10011559686
participation on the one hand and elections as a specific feature of representation on the other. We then conclude with a summary of …
Persistent link: https://www.econbiz.de/10011569869
This paper studies the impact of campaign spending on votes in French legislative elections. We exploit the political … augmented. We have data on two consecutive elections (one before and one after the reforms) and focus on candidates who competed … in both of them. We find that the difference in candidates’ campaign expenses across elections is strongly affected by …
Persistent link: https://www.econbiz.de/10011584931
During the 2016 election to the Student Parliament of the Karlsruhe Institute of Technology (KIT), an experiment on 'The Third Vote' was conducted. The goal was to test an alternative election method based on the idea of internet voting advice applications (VAAs). Under the election method...
Persistent link: https://www.econbiz.de/10011585805
I investigate how political uncertainty influences corporate investment decisions employinga unique panel dataset of German manufacturing firms. I use data on firms’ self-reportedinvestment realizations, plans and revisions. The firm-specific user cost of capital capturesthe current...
Persistent link: https://www.econbiz.de/10011586862
firm owners are optimistic regarding their expected business development before state elections. After state elections … optimistic prior to state elections because politicians promised individual policies to gratify the firms’ needs during election … times. Firms might be disappointed after elections as the promises made during election campaigns by politicians turn out to …
Persistent link: https://www.econbiz.de/10011586867