This study investigates the contagious nature of tax avoidance by examining how narratives affect tax avoiding behavior. We adapt the idea of narrative economics indicating that individuals' actions are stimulated by stories that spread within a society. We employ two types of infection models...

Seit dem Strukturwandel des deutschen Forschungssystems in den 1980er Jahren ist eine Verstärkung wettbewerblicher Elemente in der Forschungsfinanzierung zu beobachten; seit den 1990er Jahren kommen Evaluationen und öffentliche Leistungsvergleiche hinzu. Die institutionellen Evaluationen haben...

As in other societal realms also in research, science, and development governments and parliaments increasingly have to legitimize their actions and want to base their future activities on informed decisions. Consequently, performance measures, benchmarking, comparative analysis, “foresight...

This study investigates the contagious nature of tax avoidance by examining how narratives affect tax avoiding behavior. We adapt the idea of narrative economics indicating that individuals' actions are stimulated by stories that spread within a society. We employ two types of infection models...