A natural field experiment is conducted on the determinants of consumer’s willingness to pay for “fair trade” (FT) products. In four treatments, subjects are offered different choices in connection with a coffee purchase, such as buying regular coffee or FT coffee at a premium, regular...

We analyze the effect of “milestones” on reaching a long-term target, which if missed implies dramatic payoff risks. In our experiment, a cumulative threshold public goods game, milestones are captured by intermediate contribution targets on the way to the final target. Missing the final...

We analyze the effect of investments in corporate social responsibility (CSR) on workers’ motivation. In our experiment, a gift exchange game variant, CSR is captured by donating a certain share of a firm’s profit to charity. We are testing for CSR effects by varying the possible share of...

We conduct a real-effort task experiment where subjects’ performance translates into a donation to a charity. In a within-subjects design we vary the visibility of the donation (no/private/public feedback). Confirming previous studies, we find that subjects’ performance increases, that is,...

Der internationale Warenverkehr unterliegt zahlreichen Besonderheiten in der Besteuerung. Nur eine genaue Kenntnis der einschlägigen Regelungen gewährleistet die optimale Abwicklung der Geschäfte mit dem Drittland. Zahlreiche Checklisten, Beispiele und Musterformulare machen das Werk...

Kurze Einführung in das Zollrecht -- Einfuhr von Waren aus dem Drittland -- Ausfuhr von Waren in das Drittland -- Die Lagerung von Drittlandswaren -- Die Be- und Verarbeitung von Unionswaren im Drittland -- Die Be- und Verarbeitung von Nicht-Unionswaren in der EU -- Das Versandverfahren -- Die...