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Tax Morale After the Reunification of Germany : Results from a Quasi-Natural Experiment
Feld, Lars P.; Torgler, Benno - 2021
This paper provides a comparison of tax morale between inhabitants of East and West Germany in its post … particularly interesting for the analysis of tax morale as it is close to a natural experiment. Many factors can be controlled … compared to cross-country studies. Our findings show higher tax morale in East than in West Germany. However, in only 9 years …
Persistent link: https://www.econbiz.de/10013317223
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Tax compliance under different institutional settings in Italy and Sweden : an experimental analysis
Ottone, Stefania; Ponzano, Ferruccio; Andrighetto, Giulia - In: Economia politica : journal of analytical and … 35 (2018) 2, pp. 367-402
Persistent link: https://www.econbiz.de/10012002017
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Tax evasion, welfare fraud, and "the broken windows" effect : an experiment in Belgium, France and the Netherlands
Lefebvre, Mathieu; Pestieau, Pierre; Riedl, Arno; … - 2011
In a series of experiments conducted in Belgium (Wallonia and Flanders), France and the Netherlands, we compare behavior regarding tax evasion and welfare dodging, with and without information about others' behavior. Subjects have to decide between a 'registered' income, the realization of which...
Persistent link: https://www.econbiz.de/10009235592
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Tax evasion, welfare fraud, and “the broken windows” effect : an experiment in Belgium, France and the Netherlands
Lefebvre, Mathieu; Pestieau, Pierre; Riedl, Arno; … - 2011
In a series of experiments conducted in Belgium (Wallonia and Flanders), France and the Netherlands, we compare behavior regarding tax evasion and welfare dodging, with and without information about others' behavior. Subjects have to decide between a 'registered' income, the realization of which...
Persistent link: https://www.econbiz.de/10009012189
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On the prevalence of framing effects across subject-pools in a two-person cooperation game
Goerg, Sebastian J.; Walkowitz, Gari - 2010
In this experimental study, involving subjects from Abu-Dis (West Bank), Chengdu (China), Helsinki (Finland), and Jerusalem (Israel), we test for a presentation bias in a two-person cooperation game. In the positive frame of the game, a transfer creates a positive externality for the opposite...
Persistent link: https://www.econbiz.de/10003978627
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On the Prevalence of Framing Effects Across Subject-Pools in a Two-Person Cooperation Game
Goerg, Sebastian J.; Walkowitz, Gari - 2011
In this experimental study, involving subjects from Abu-Dis (West Bank), Chengdu (China), Helsinki (Finland), and Jerusalem (Israel), we test for a presentation bias in a two-person cooperation game. In the positive frame of the game, a transfer creates a positive externality for the opposite...
Persistent link: https://www.econbiz.de/10014194169
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Betrayal Aversion on Four Continents
Bohnet, Iris; Greig, Fiona; Herrmann, Benedikt; … - 2006
Due to betrayal aversion, people take risks less willingly when the agent of uncertainty is another person rather than nature. Individuals in four countries (Brazil, Switzerland, the United Arab Emirates and the United States) confronted either a binary-choice trust game or a risky decision...
Persistent link: https://www.econbiz.de/10014058307
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Parties, power and progressivity : on the political economy of income taxation in open states socialism
Ganghof, Steffen - 2003
Persistent link: https://www.econbiz.de/10001747958
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What shapes attitudes toward paying taxes? : Evidence from multicultural European countries
Torgler, Benno (contributor);  … - 2006
Considerable evidence suggests that enforcement efforts cannot fully explain the high degree of tax compliance. To resolve this puzzle of tax compliance several researchers have argued that citizens’ attitudes toward paying taxes defined as tax morale helps to explain the high degree of tax...
Persistent link: https://www.econbiz.de/10003388242