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Persistent link: https://www.econbiz.de/10001460938
This paper studies the role of beliefs about own performance or appearance for compliance at the customs. In an experiment in which underreporting has a higher expected payoff than truthful reporting we find: a large share, about 15-20 percent of the subjects, is more compliant if they have...
Persistent link: https://www.econbiz.de/10009489006
This paper studies the role of beliefs about own performance or appearance for compliance at the customs. In an experiment in which underreporting has a higher expected payoff than truthful reporting we find: a large share, about 15-20 percent of the subjects, is more compliant if they have...
Persistent link: https://www.econbiz.de/10009407583
Persistent link: https://www.econbiz.de/10003737616
Rechtsquellen des Zoll-, Außenwirtschafts- und Umsatzsteuerrechts, - erläutert die Regelungen zur Einfuhr von Waren in das Inland …
Persistent link: https://www.econbiz.de/10014014701
This paper studies the impact of trade liberalization in terms of tarif cuts within the Eastern European enlargement on German and Austrian firm productivity. Unique matching of data from 1994 to 2003 suggests that tarif reductions raise parent firm productivity significantly. A ten percentage...
Persistent link: https://www.econbiz.de/10003952123
The Millennium Round of MTNs, which was stillborn in Seattle, was supposed to have initiated wide-sweeping changes to the world's trading system. This paper deals with the impact on the German economy of some changes that might have been forthcoming from proposed liberalization strategies. It...
Persistent link: https://www.econbiz.de/10011472473
gains of up to 2 percent. The data allow distinction between three types of tariffs: output, intra-firm and input tariff …
Persistent link: https://www.econbiz.de/10003953955