This paper studies the effect of introducing costly partner selection for the voluntary contribution to a public good. Subjects participate in six sequences of five rounds of a twoperson public good game in partner design. At the end of each sequence, subjects can select a new partner out of six...

The draft for a CCCTB Directive in the EU includes the suggestion for an apportionment formula which allocates taxable profits to group member corporations and to the respective Member States. The draft directive delegates the right to define one apportionment factor, the term ‘Employee’ to...

We investigate how the transparency of selecting an agent affects the agent’s reciprocal behavior. In a modified gift-exchange game, agents either receive information about having (not) been selected or receive no such information at all, which allows to analyze reciprocity of agents who were...

This paper studies the effect of introducing costly partner selection for the voluntary contribution to a public good. Subjects participate in six sequences of five rounds of a two-person public good game in partner design. At the end of each sequence subjects can select a new partner out of six...

We investigate how the transparency of selecting an agent for a task affects the agent's reciprocal behavior. In a laboratory experiment, we conduct a gift-exchange game with a random move representing the chance that a selected agent may not be available. We vary the transparency of the...