This paper analyses how tax morale and countries? institutional quality affect the shadow economy, controlling in a multivariate analysis for a variety of potential factors. The literature strongly emphasizes the quantitative importance of these factors to understand the level and changes of...

The tax compliance literature has mainly focused on individual tax evasion rather than firm tax evasion. In general, there is a lack of field experiments on the topic, and measuring tax compliance is challenging. To address this shortcoming in the literature, we conduct a field experiment on...

Nobel laureates have achieved the highest recognition in academia, reaching the boundaries of human knowledge and understanding. Owing to past research, we have a good understanding of the career patterns behind their performance. Yet, we have only limited understanding of the factors driving...

This study explores whether awards breed further awards and what happens after a researcher receives the Nobel Prize. We therefore collected data on all the 1901 to 1980 Nobel laureates in physics, chemistry and medicine or physiology, looking at the number of awards received each year for 50...

In this paper, we analyze the effects of religious identity – defined both as personal identification with a religious tradition and institutional ideas on the provision of public goods – on attitudes toward central government. We explore whether citizens belonging to collectivist rather...

This paper attempts to determine if the introduction of a competing social institution has had a significant effect and shifted the pro-social behavior in the extreme (life-and-death) environment of mountaineering in the Himalayan Mountains over the last sixty years. We apply an analytic...

Despite extensive literature on female mate choice, empirical evidence on women’s preferences in the search for a sperm donor is scarce, even though this search, by isolating a male’s genetic impact on offspring from other factors like paternal investment, offers a naturally 'controlled'...

External prominence (measured by the number of pages indexed on search engines or TED talk invitations) can be capitalized on the speakers' market while research performance (measured by publication and citation indicators) cannot. There is thus a clear distinction between the capitalization of...

Historically, tax compliance has been a highly interdisciplinary avenue of research to which economics, psychology, law, sociology, history, political science, and accountancy have made valuable contributions. It is less well understood, however, whether we can glean useful insights into tax...

In Switzerland, two key church institutions - the Conference of Swiss Bishops (CSB) and the Federation of Protestant Churches (FPC) - make public recommendations on how to vote for certain referenda. We leverage this unique situation to directly measure religious organizations' power to shape...