In recent years much research has investigated whether values, social norms, and attitudes differ across countries and whether these differences have measurable effects on economic behavior. One area in which such studies are particularly relevant is tax compliance, given both the noted...

This paper turns Snow-White?s magic mirror onto recent economics Nobel Prize winners, top economists and happiness researchers, and through the eyes of the ?man in the street? seeks to determine who the happiest academic is. The study not only provides a clear answer to this question but also...

This paper analyses the impact of direct democracy, trust in government, the court and the legal system, and federalism on tax morale. In the tax compliance literature it is novel to analyse tax morale as dependent variable and to systematically analyse the effects of formal and informal...

The intention of this paper is to analyse how audit courts and local autonomy affect political discussion, controlling in a multivariate analysis for a broad variety of potential factors focusing on Switzerland, due to its variety of audit court competences and its strong decentralised...

This paper investigates the role of the State Duma of Russia in energy regulation between 1994 and 2003. We applying Poole?s optimal classification model of roll call votes using an ordered probit model to show impact of partisan, bureaucratic, social and economic determinants on energy law...

ax morale has received a growing attention in academics as well as in public life. The relevance of tax morale for fiscal policy cannot be neglected as tax morale can help to explain the level of tax compliance or tax evasion. This paper gives an overview of tax morale with a special focus on...

In recent years the topic of corruption has attracted a great deal of attention. However, there is still a lack of empirical evidence about the determinants of corruption at the micro level. Therefore we explore in detail the impact of political interest using three different proxies....

Most of the football papers that measure the international performances focus on the ranking system provided by the FIFA. Surprisingly, the World Cup per se has not been analyzed intensively. This paper as a novelty reports empirical evidence of international team performances in the World Cup...

The paper explores whether a social learning model helps explain the observed conformity and compliance with social norms after the unification of Germany. We compare tax morale, (the willingness to pay taxes), between inhabitants of East and West Germany during the post-unification period,...

Cycling has not been analyzed intensively in the economics of sports literature. This paper reports empirical evidence of individuals? performances in the 2004 ?Tour de France?. We investigate different performances such as total ranking, mountain ranking, time trial rankings as dependent...