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Schattenwirtschaft und Moral: Anmerkungen aus ökonomischer Perspektive
Kirchgässner, Gebhard - In: Der Sozialstaat zwischen "Markt" und "Hedonismus"?, (pp. 425-445). 1999
Persistent link: https://www.econbiz.de/10001409038
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Values, incentives and taxation
König, Tobias - 2011
Persistent link: https://www.econbiz.de/10009525631
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Steuermoral : das Spannungsfeld von Freiwilligkeit der Steuerzahlung und Regelverstoß durch Steuerhinterziehung
Körner, Martin; Strotmann, Harald - 2006 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003339060
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Tax compliance under tax regime changes
Heinemann, Friedrich; Kocher, Martin - 2010
, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the …
Persistent link: https://www.econbiz.de/10003952111
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Do experienced subjects bias experimental results? : evidence from 16 laboratories in six countries
Guerra, Alice; Harrington, Brooke; Steinmo, Sven; … - In: Economic and political studies : EPS 11 (2023) 3, pp. 350-364
Persistent link: https://www.econbiz.de/10014319599
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Ein Verhaltensmodell zur Steuerhinterziehung
Bayer, Ralph-C.; Reichl, Norbert - 1997
Persistent link: https://www.econbiz.de/10000634069
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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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Steuerhinterziehung, begrenzte Rationalität und Referenzabhängigkeit : Theorie und experimentelle Evidenz
Beckmann, Klaus - 2001
Persistent link: https://www.econbiz.de/10001590080
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The name game for contributions : influence of labeling and earmarking on the perceived tax burden
Hundsdoerfer, Jochen; Sielaff, Christian; Blaufus, Kay; … - 2010
In this paper we apply conjoint analysis as an empirical method to study the influence of tax labeling and tax earmarking on the perceived tax burden. As reference for the individual behavior we use the model of a rational utility maximizer described by the economic theory. We determine a...
Persistent link: https://www.econbiz.de/10003962952
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Customs compliance and the power of imagination
Konrad, Kai A.; Lohse, Tim; Qari, Salmai - 2012
experiment in which underreporting has a higher expected payoff than truthful reporting we find: a large share, about 15 …
Persistent link: https://www.econbiz.de/10009489006