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We study a field experiment on tax compliance in Slovenia. Small accounting companies were randomly assigned to an untreated control group and two treatment groups. Companies in the first treatment group received a letter that highlighted the importance of paying taxes and informed about the...
Persistent link: https://www.econbiz.de/10013023430
Agents frequently interact with multiple principals at the same time. An employee may have multiple supervisors, firms may engage in public-private partnerships or firms and individuals may borrow from multiple banks/peers. Digitalization further fuels the possibilities to simultaneously engage...
Persistent link: https://www.econbiz.de/10013213985
The most common method for standard essential patent (SEP) valuation and to determine a fair, reasonable and non-discriminative (FRAND) royalty rate is based on comparable license agreements. This method is relatively simple to apply, but has several disadvantages. Firstly, license agreements...
Persistent link: https://www.econbiz.de/10013244041
Persistent link: https://www.econbiz.de/10011686483
We report the results of a laboratory experiment which examines the impact of precontractualcommunication in person-to-person lending. We show that potential hiddenaction undermines the positive effect of communication on repayment behavior and creditprovision. When strategic defaults by...
Persistent link: https://www.econbiz.de/10011906505
We study tax compliance in Slovenia using data generated in a field experiment. Small accounting companies were randomly assigned to an untreated control group and two treatment groups. Companies in the first treatment group received a letter that highlighted the importance of paying taxes and...
Persistent link: https://www.econbiz.de/10011269117
We study a field experiment on tax compliance in Slovenia. Small accounting companies were randomly assigned to an untreated control group and two treatment groups. Companies in the first treatment group received a letter that highlighted the importance of paying taxes and informed about the...
Persistent link: https://www.econbiz.de/10011269606
Persistent link: https://www.econbiz.de/10014552801
This paper examines the system of law and governance of international trade in unconventional energy sources. Currently, there is no cohesive governance for global energy trade. On the contrary, governance of energy trade mainly arises by default, rather than design, through the ad hoc interplay...
Persistent link: https://www.econbiz.de/10014142185
Solidarity in team-work situations is important for the success and longevity of teams. This paper studies how helping group members is affected when groups are randomly merged and increase in size. Group mergers put social norms that are prevailing in previously small groups to the test as new...
Persistent link: https://www.econbiz.de/10014116425