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Tax structure and government expenditures under tax equity norms
König, Tobias; Wagener, Andreas - 2010
We augment a standard tax model by concerns about tax equity: people get upset when labour is taxed more heavily than capital. Even the slightest concern for tax equity invalidates the common recommendation for small open economies that capital should remain tax-exempt. This holds for exogenous...
Persistent link: https://www.econbiz.de/10010274873
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Shall we kill or enslave Caesar? Analyzing the Caesar model
Jasso, Guillermina - 2008
paper presents a model of killing versus enslaving Caesar, based on a new theory which unifies justice, status, and power … of societies - justice-nonmaterialistic, status, and power-nonmaterialistic. Results cover members' gains, effects of own … killed only in a justice-nonmaterialistic society, and from the noblest of motives - to achieve equal gains for members. …
Persistent link: https://www.econbiz.de/10010268571
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Multiple misbehaving: Loss averse and inattentive to monetary incentives
Engström, Per; Nordblom, Katarina; Stefánsson, Arnaldur - 2018
theory, is weaker but significant. However, a more detailed analysis reveals that the kink at the tax threshold is not likely …
Persistent link: https://www.econbiz.de/10012013515
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Tax return as a political statement
Libman, Alexander; Schultz, André; Graeber, Thomas - 2011
The accuracy of a tax return is usually interpreted as an outcome of the tax evasion decision by an individual. However, in non-democratic regimes with predatory blackmail tax systems it is possible that large sums voluntarily reported by influential politicians or businessmen may be used as...
Persistent link: https://www.econbiz.de/10010305893
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Nice guys finish last: Are people with higher tax morale taxed more heavily?
Doerrenberg, Philipp; Duncan, Denvil; Fuest, Clemens; … - 2012
This paper is the first to provide evidence of efficient taxation of groups with heterogeneous levels of 'tax morale'. We set up an optimal income tax model where high tax morale implies a high subjective cost of evading taxes. The model predicts that 'nice guys finish last': groups with higher...
Persistent link: https://www.econbiz.de/10010282548
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Nice guys finish last: Are people with higher tax morale taxed more heavily?
2012
This paper provides evidence of efficient taxation of groups with heterogeneous levels of tax morale. We set up an optimal income tax model where high tax morale implies a high subjective cost of evading taxes. The model predicts that nice guys finish last: groups with higher tax morale will be...
Persistent link: https://www.econbiz.de/10010283584
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Competition, cooperation, and collective choice
Markussen, Thomas; Reuben, Ernesto; Tyran, Jean-Robert - 2012
economics. This paper explores voting on a scheme of intergroup competition, which facilitates cooperation in a social dilemma … situation. Experimental results show that the competitive scheme fosters cooperation. Competition is popular, but the electoral … outcome depends strongly on specific voting rules of institutional choice. If the majority decides, competition is almost …
Persistent link: https://www.econbiz.de/10010283979
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Wahrgenommene Einkommensgerechtigkeit konjunkturabhängig
Liebig, Stefan; Valet, Peter; Schupp, Jürgen - In: DIW Wochenbericht 77 (2010) 27/28, pp. 11-16
Gut die Hälfte der Beschäftigten in Deutschland bewertet ihr Einkommen zu allen hier betrachteten Befragungszeitpunkten - 2005, 2007 und 2009 - als gerechte Entlohnung. Bei der Beurteilung des eigenen Einkommens lassen sich aber auch deutliche Veränderungen beobachten. Die Daten des...
Persistent link: https://www.econbiz.de/10011602199
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A compass to guide EU policy in support of business competitiveness
Erixon, Fredrik; Guinea, Oscar; Lamprecht, Philipp; … - 2022
The EU agenda for improving competitiveness is missing in action. Economic competitiveness has been a central plank in the development of the European Union - a relentless quest for policies that lead to more prosperity and that make European companies in world markets more successful. However,...
Persistent link: https://www.econbiz.de/10014560176
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Gerechtigkeit in Gesundheitssystemen aus ökonomischer Perspektive
Schreyögg, Jonas - 2003
implicitly assume that countries have a universal understanding of justice. But this assumption is rather questionable. With … regard to the existing cultural differences in the understanding of justice the transferability of elements of health care … systems is not always given. A transfer usually requires a thorough examination of the ideas of justice in each country. This …
Persistent link: https://www.econbiz.de/10010300530