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Is the veil of ignorance only a concept about risk? : an experiment
Schildberg-Hörisch, Hannah - 2008
We implement the Rawlsian veil of ignorance in the laboratory. Our experimental design allows separating the effects of risk and social preferences behind the veil of ignorance. Subjects prefer more equal distributions behind than in front of the veil of ignorance, but only a minority acts...
Persistent link: https://www.econbiz.de/10010343920
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An experimental test of the deterrence hypothesis
Schildberg-Hörisch, Hannah; Strassmair, Christina - 2008
of punishment. In our experiment, subjects can steal from another participant's payoff. Deterrent incentives vary across …Crime has to be punished, but does punishment reduce crime? We conduct a neutrally framed laboratory experiment to test … the deterrence hypothesis, namely that crime is weakly decreasing in deterrent incentives, i.e. severity and probability …
Persistent link: https://www.econbiz.de/10010365846
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Tax compliance under tax regime changes
Heinemann, Friedrich; Kocher, Martin G. - 2010
, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the …
Persistent link: https://www.econbiz.de/10010300014
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Tax compliance under tax regime changes
Heinemann, Friedrich; Kocher, Martin G. - 2010
, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the …
Persistent link: https://www.econbiz.de/10010427562
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Procedural fairness and tax compliance
Hartner, Martina; Rechberger, Silvia; Kirchler, Erich; … - In: Economic analysis and policy 38 (2008) 1, pp. 137-152
Persistent link: https://www.econbiz.de/10003785529
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Equidad y evasión fiscal : un test experimental
Fatás, Enrique; Roig Cotanda, José M. - In: Revista de economía aplicada : publicación cuatrimestral 12 (2004) 34, pp. 17-37
Persistent link: https://www.econbiz.de/10002110664
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A behavioral accounting study of strategic interaction in a tax compliance game
Kim, Chung K.; Waller, William S. - 2005
Persistent link: https://www.econbiz.de/10003279539
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Steuerhinterziehung, begrenzte Rationalität und Referenzabhängigkeit : Theorie und experimentelle Evidenz
Beckmann, Klaus - In: Neuer Wein aus alten Schläuchen? : …, (pp. 191-222). 2003
Persistent link: https://www.econbiz.de/10003332664
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An experimental study of compliance and leverage in auditing and regulatory enforcement
Cason, Timothy N.; Gangadharan, Lata - In: Economic inquiry : journal of the Western Economic … 44 (2006) 2, pp. 352-366
Persistent link: https://www.econbiz.de/10003316239
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Tax Perception : an empirical survey
Fochmann, Martin; Kiesewetter, Dirk; Blaufus, Kay; … - 2010
tax rates, (2) influence of tax complexity on tax perception, (3) taxation and incentives to work, (4) tax salience, (5 …
Persistent link: https://www.econbiz.de/10003948604