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The ghost of institutions past: History as an obstacle to fighting tax evasion

Kamm, Aaron; Koch, Christian; Nikiforakis, Nikos - 2017

If taxpayers believe past rates of compliance are indicative of the future, traditional measures for combating tax evasion can be compromised. We present evidence from a novel laboratory experiment with strategic complementarities showing that a history of low compliance can render a major...

Persistent link: https://www.econbiz.de/10011738114

The Aggregate Consequences of Tax Evasion

Di Nola, Alessandro; Kocharkov, Georgi; Scholl, Almuth; … - 2018

There is a sizeable overall tax gap in the U.S., albeit tax noncompliance differs sharply across income types. While only small percentages of wages and salaries are underreported, the estimated misreporting rate of self-employment business income is substantial. This paper studies how tax...

Persistent link: https://www.econbiz.de/10011892019

Voluntary Disclosure of Evaded Taxes - Increasing Revenues, or Increasing Incentives to Evade?

Langenmayr, Dominika Irma - 2015

Many countries apply lower fines to tax evading individuals when they voluntarily disclose the tax evasion they committed. I model such voluntary disclosure mechanisms theoretically and show that while such mechanisms increase the incentive to evade taxes, they nevertheless increase tax revenues...

Persistent link: https://www.econbiz.de/10011301697

Distribution and Development in a Model of Misgovernance

Blackburn, Keith; Forgues-Puccio, Gonzalo F. - 2005

This paper presents an analysis of bureaucratic corruption, income inequality and economic development. The analysis is … redistributive programme of taxes and subsidies designed to benefit the poor. Corruption is reflected in bribery and tax evasion as … model predicts a positive relationship between corruption and inequality, and a negative relationship between corruption and …

Persistent link: https://www.econbiz.de/10010295968

Immigration vs. Poverty: Causal Impact on Demand for Redistribution in a Survey Experiment

Windsteiger, Lisa; Martinangeli, Andrea - 2020

In a survey experiment conducted in Germany, we investigate how preferences over both the financing and the provision of redistributive policies are affected by poverty and immigration. We find that while information about poverty has no detectable impact on the progressivity of the respondents'...

Persistent link: https://www.econbiz.de/10012287825

Consumer Sentiment During the COVID-19 Pandemic

Dräger, Lena; Bui, Dzung; Nghiem, Giang; Hayo, Bernd - 2021

This paper uses the COVID-19 pandemic as a case study to investigate the direct and indirect effect of beliefs of others on respondent's own beliefs and on their individual consumer sentiment. In a new online consumer survey with randomized control trials (RCTs) in Thailand and Vietnam, we...

Persistent link: https://www.econbiz.de/10012623121

Make It Easy: Lowering Transaction Costs Substantially Increases COVID-19 Vaccination Uptake

von Bieberstein, Frauke; Kulle, Anna-Corinna; … - 2022

Persistent link: https://www.econbiz.de/10013359330

Explicit and Implicit Belief-Based Gender Discrimination: A Hiring Experiment

Schweighofer-Kodritsch, Sebastian; Barron, Kai; … - 2022

Persistent link: https://www.econbiz.de/10013359338

Journey into the Unknown? Economic Consequences of Factor Market Integration under Increasing Returns to Scale

Steger, Thomas; Schäfer, Andreas - 2012

What are the dynamic consequences of comprehensive integration shocks? The answer to this question appears all but trivial. We set up a dynamic macroeconomic model of a small open economy where both capital and labor are mobile and there are increasing returns to scale at the aggregate level....

Persistent link: https://www.econbiz.de/10010310127

Structural change and the Kaldor facts in a growth model with relative price effects and non-Gorman preferences

Boppart, Timo - 2013

Growth is associated with (i) shifts in the sectoral structure of the economy, (ii) changes in relative prices and (iii) the Kaldor facts. Moreover, (iv) cross-sectional data shows systematic differences in the expenditure structure across income groups. This paper presents a growth model which...

Persistent link: https://www.econbiz.de/10010329311