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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
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
regime. -- tax reforms ; tax compliance ; experiment …
Persistent link: https://www.econbiz.de/10003951067
We study risk aversion and prudence in medical treatment decisions. In a laboratory experiment, we investigate the … risk, medical decision theory predicts lower thresholds for risk-averse than risk-neutral decision makers. Given a … aversion ; prudence ; laboratory experiment …
Persistent link: https://www.econbiz.de/10009579277
endowment effect experiment by eliciting both WTA and WTP from each of our 360 subjects (randomly selected customers of a car …
Persistent link: https://www.econbiz.de/10003502465
We experimentally test overconfidence in investment decisions by offering participants the possibility to substitute their own for alternative investment choices. Overall, 149 subjects participated in two experiments, one with just one risky asset, the other with two risky assets. Overconfidence...
Persistent link: https://www.econbiz.de/10011408444
endowment effect experiment by eliciting both WTA and WTP from each of our 360 subjects (randomly selected customers of a car …
Persistent link: https://www.econbiz.de/10013316870
Persistent link: https://www.econbiz.de/10000997579
Persistent link: https://www.econbiz.de/10000998124
Persistent link: https://www.econbiz.de/10003385269