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Persistent link: https://www.econbiz.de/10009152413
The effects of the three-point rule in first league German soccer are tested empirically and compared to games from the German cup-competition. The inclusion of cup games ensures that changes in league games can be attributed to the three-point rule. As a result of their relative devaluation,...
Persistent link: https://www.econbiz.de/10003729734
The effects of the three-point rule in first league German soccer are tested empirically and compared to games from the German cup-competition. The inclusion of cup games ensures that changes in league games can be attributed to the three-point rule. As a result of their relative devaluation,...
Persistent link: https://www.econbiz.de/10014216842
In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the importance of at least two further effects not covered by the...
Persistent link: https://www.econbiz.de/10003952111
In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the importance of at least two further effects not covered by the...
Persistent link: https://www.econbiz.de/10010300014
In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the importance of at least two further effects not covered by the...
Persistent link: https://www.econbiz.de/10010427562
Internet experiments are a new and convenient way for reaching a large subject pool. Yet, providing incentives to subjects can be a tricky design issue. One cost effective and simple method is the publication of a high score (as in computer games). We test whether a high score provides adequate...
Persistent link: https://www.econbiz.de/10003728060
regime. -- tax reforms ; tax compliance ; experiment …
Persistent link: https://www.econbiz.de/10003951067
change in a laboratory experiment. More specifically, experimental subjects face one tax regime for a certain commonly known …. However, our experiment features two further interesting aspects: First, we let our participants choose between the two tax … regimes that they encounter during the experiment after they have experienced both regimes. Second, an innovative feature …
Persistent link: https://www.econbiz.de/10014196144