’s decision on claiming unjustified subsidies (e. g. by underreporting income) exists so far. Employing Austrian survey data we … show that the basic attitude towards avoiding taxes (tax morale) and claiming unjustified subsidies (benefit morale) have … economic approach, by alternative theories or simply by more opportunities to cheat on the state by unjustified subsidies in …

main focus is the direct impact of subsidies on R&D and the indirect effect on innovation output measured by patent …

Subsidies are considered important means to facilitate the provision of public transit, yet the empirical evidence … impacts of deficit-balancing subsidies on the cost inefficiency of local public bus companies in Germany, where a complex …. Subsidies directly enter the inefficiency function as a heteroscedastic variable. We find a positive effect of subsidies on the …