In contrast to the conclusions. from traditional reviews, meta-analysis shows that certain types of postage have an important effect on return rates to mail surveys. In particular, US business reply postage should not be used in survey research.

This paper reports the findings of a meta-analysis of 37 papers with 75 results from ultimatum game experiments. We find that on average the proposer offers 40% of the pie to the responder. This share tends is smaller for larger pie sizes and larger when a strategy method is used or when...

This paper describes a five-step procedure for meta-analysis. Especially important was the contacting of authors of prior papers. This was done primarily to improve the accuracy of the coding; it also helped to identify unpublished research and to supply missing information. Application of the...

It is often claimed that managers do not read serious research papers in journals. If true, this neglect would seem to pose a problem because journals are the dominant source of knowledge in management science. By examining results from the forecasting principles project, which was designed to...

This paper examines the welfare implications of trade reforms in the presence of a government budget constraint. There is consensus about gains from opening up to trade. The less investigated question is, whether a coordinated tax reform, where the tariff revenue cuts are compensated with...

This paper examines the desirability and feasibility of replacing the present system of personal and corporate income, sales, excise, capital gains, import and export duties, gift and estate taxes with a single comprehensive revenue neutral Automated Payment Transaction (APT) tax. In its...

The paper uses the 1992 household survey for Bulgaria to show poor revenue performance of the income tax structure prevailing in 1992, which did not take into account the underlying distribution of income. The paper shows that Bulgaria can benefit from a much lower and simpler income tax rate...

I propose the replacement of our current system of individual and corporate income, sales, excise, capital gains, import and export duties, gift and estate taxes with a single comprehensive “revenue neutral” Automated Payment Transaction (APT) tax. The APT tax consists of a flat rate tax...

Influenced by major tax reform in the early 1990s and by the exceptional boom in the stock market at the end of that decade, overall wealth in Swedish households increased. So did wealth inequality. The large baby- boom cohorts of the 1940s have been successful in accumulating wealth and they...

Meeting government revenue needs without inhibiting private sector development is a key challenge of tax policy during the transition from the socialist system. The paper explores issues in the design of tax bases and tax structures in the transition and argues that transition economies would...