We use incentivized economics experiments to test both the point predictions and comparative static predictions of optimal transfer pricing models, comparing behavior under varying conditions, including wholly versus partially-owned subsidiaries and different tariff and tax rates. As predicted,...

We examine how taxes impact giving to charity and how this relationship is affected by the degree of wasteful government spending. In our model, government collects a flat-rate tax on income net of charitable donations and redistributes part of the tax revenue. The rest of the tax revenue is...

In these simulation experiments for the Swedish economy, the impact of a future oil price shock was measured in terms of the stabilization policies required, and the possibility was evaluated of insuring against such price shocks by way of a gradually increasing oil tax.

No abstract.

In these simulation experiments for the Swedish economy, the impact of a future oil price shock was measured in terms of the stabilization policies required, and the possibility was evaluated of insuring against such price shocks by way of a gradually increasing oil tax.

We consider the problem of repeatedly choosing policies to maximize social welfare. Welfare is a weighted sum of private utility and public revenue. Earlier outcomes inform later policies. Utility is not observed, but indirectly inferred. Response functions are learned through experimentation....

This paper studies the response of saving decisions to two alternative capital taxation, i.e., wealth tax and capital income tax. I conduct a "life-cycle" experiment on Amazon Mturk, where subjects make dynamic saving decisions. Subjects exhibit an overreaction to the wealth tax, not to the...

Although theoretical research on optimal capital taxation suggest to incorporate public opinions, the empirical literature on preferences regarding capital taxation almost exclusively focusses on the emotionally loaded estate tax. This paper presents a more comprehensive investigation of...

We use incentivized economics experiments to test both the point predictions and comparative static predictions of optimal transfer pricing models, comparing behavior under varying conditions, including wholly versus partially-owned subsidiaries and different tariff and tax rates. As predicted,...