Narrow search
Showing 1 - 10 of 626
Cover Image
Optimal regulatory enforcement
Dari Mattiacci, Giuseppe; Raskolnikov, Alex - 2024
Persistent link: https://www.econbiz.de/10014477044
Cover Image
Is the severity of the penalty an effective deterrent? : a strategic approach for the crime of tax evasion
Chiarini, Bruno; Marzano, Elisabetta - 2016
In order to analyze the severity of sentencing, and to show how the probabilistic interpretation of strategic behavior can be tricky, this paper uses the crime strategic model (inspection game) proposed by Tsebelis. This model shows that any attempts to increase the severity of punishment will...
Persistent link: https://www.econbiz.de/10011544186
Cover Image
Pillar One Tax Games
Eden, Lorraine - 2021
The OECD’s Pillar One Blueprint proposes a new taxing right, Amount A, that would shift the pre-tax profits of multinational enterprises (MNEs) from Residence and Source jurisdictions to Market jurisdictions. The Amount A formula provides multiple opportunities for both MNEs and tax...
Persistent link: https://www.econbiz.de/10013248926
Cover Image
Manipulative Games of Gifts by Corporate Executives
Avci, Sureyya - 2016
backdating hypothesis. We suggest policy recommendations that should improve the compliance of gifts with the requirements of …
Persistent link: https://www.econbiz.de/10012997728
Cover Image
Chapter 28 The theory of international environmental agreements
Barrett, Scott - In: Handbook of environmental economics : volume 3, …, (pp. 1457-1516). 2005
compliance and participation enforcement; IEAs as repeated games; the trade-off between the depth and breadth of cooperation; the …, and shows how these approaches relate to one another. The chapter pays greatest attention to the constraint of self-enforcement … distributive and strategic roles of side payments; issue linkage; trade leakage; and enforcement relying on trade restrictions. The …
Persistent link: https://www.econbiz.de/10014023904
Cover Image
The deterrence effect of linear versus convex fines : laboratory evidence
Caffera, Marcelo; Chávez Rebolledo, Carlos; Ardente, … - In: Journal of applied economics 24 (2021) 1, pp. 45-70
Using experiments in which participants play the role of polluting firms, we study compliance behavior with emissions …
Persistent link: https://www.econbiz.de/10013174118
Cover Image
Self-enforcing trade agreements and lobbying
Buzard, Kristy - In: Journal of international economics 108 (2017), pp. 226-242
Persistent link: https://www.econbiz.de/10011754035
Cover Image
Punishment credibility and cooperation in public good games
Almeida, Sergio - In: Journal of behavioral and experimental economics 106 (2023), pp. 1-7
Persistent link: https://www.econbiz.de/10014472780
Cover Image
Democracy and compliance in public goods games
Gallier, Carlo - 2017
I investigate if, how, and why the effect of a contribution rule in a public goods game depends on how it is implemented: endogenously chosen or externally imposed. The rule prescribes full contributions to the public good backed by a nondeterrent sanction for those who do not comply. My...
Persistent link: https://www.econbiz.de/10011735311
Cover Image
A Game-theoretic Analysis of Global Minimum Tax Design : Country-by-Country v. Global Averaging
Sanchirico, Chris William - 2022
This paper constructs and analyzes a rudimentary game-theoretic model to better understand the policy choice between a global minimum tax regime that operates country-by-country and one that operates based on MNEs’ global average tax rates. The paper’s findings run counter to the consensus...
Persistent link: https://www.econbiz.de/10013295648