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The Household Finance and Consumption Survey (HFCS) provides information about house-hold wealth (real and financial assets as well as liabilities) from 15 Euro-countries around the year 2010 (first wave). The survey will be the central dataset in this topic in the future. However, several...
Persistent link: https://www.econbiz.de/10011887651
The Household Finance and Consumption Survey (HFCS) provides information about household wealth (real and financial assets as well as liabilities) from 15 Euro-countries after the financial crisis of 2007/8. The survey will be the central dataset in this topic in the future. However, several...
Persistent link: https://www.econbiz.de/10010438032
Using logistic and multilevel logistic modelling we examine non-response at the school and pupil level to the important educational achievement survey Programme for International Student Assessment (PISA) for England. The analysis exploits unusually rich auxiliary information on all schools and...
Persistent link: https://www.econbiz.de/10010398731
complexity measure. This paper fills this gap and introduces the Tax Complexity Index (TCI), which consists of a tax code …
Persistent link: https://www.econbiz.de/10012109842
All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and develop effective simplification measures, detailed information on the current drivers of complexity is required. However, research on this topic is scarce. This is surprising...
Persistent link: https://www.econbiz.de/10011747445
All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and develop effective simplification measures, detailed information on the current drivers of complexity is required. However, research on this topic is scarce. This is surprising...
Persistent link: https://www.econbiz.de/10011740804
This paper uses micro-level data from a nationally representative survey of 22,000 individuals in 14 Eastern European countries to investigate the effects of institutional, social, and individual factors on taxpayers' perceptions of power, motivations to comply, and non-compliant behaviors. The...
Persistent link: https://www.econbiz.de/10011557748
In multi-national surveys different countries usually implement different sample designs. When making estimates of differences between countries, analysts often fail to take sample design appropriately into account. This failure is sometimes because variables indicating stratification,...
Persistent link: https://www.econbiz.de/10011536707
More than 25 years after German reunification, key economic indicators for households living in eastern German regions are still below the western German levels. This particularly holds for private net wealth, which reaches only about 40% of the western German level. However, a more granular...
Persistent link: https://www.econbiz.de/10012860815
The measurement of social norms plays a pivotal role in many social sciences. While economists predominantly conduct experiments, sociologists rather employ (factorial) surveys. Both methods, however, suffer from distinct weaknesses. Experiments, on the one hand, often fall short in the...
Persistent link: https://www.econbiz.de/10003886856