Showing 1 - 10 of 166
This article introduces the Fogs Artie program that attempts to close the gap in educational attainment between Indigenous and non-Indigenous Australians, and provides an evaluation of its effectiveness. The program is of special interest as it uses in-kind incentives conditional on achievement...
Persistent link: https://www.econbiz.de/10012168443
This paper turns Snow-White's magic mirror onto recent economics Nobel Prize winners, top economists and happiness researchers, and through the eyes of the "man in the street" seeks to determine who the happiest academic is. The study not only provides a clear answer to this question but also...
Persistent link: https://www.econbiz.de/10012168274
The experimental literature and studies using survey data have established that people care a great deal about their relative economic position and not solely, as standard economic theory assumes, about their absolute economic position. Individuals are concerned about social comparisons....
Persistent link: https://www.econbiz.de/10012168296
We argue that the decision to bribe bureaucrats depends on the frequency of corruption within a society. We provide a behavioral model to explain this conduct: engaging in corruption results in a disutility of guilt. This implies that people observe a lower probability to be involved in...
Persistent link: https://www.econbiz.de/10012168307
Although paying taxes is a key element in a well-functioning civilized society, the understanding of why people pay taxes is still limited. What current evidence shows is that, given relatively low audit probabilities and penalties in case of tax evasion, compliance levels are higher than would...
Persistent link: https://www.econbiz.de/10012168407
To explore the effects of daylights saving time (DST) transition on cognitive performance and risk-taking behaviour immediately before and one week after the shift to DST, this study examines two Australian populations living in similar geographic surroundings who experience either no DST...
Persistent link: https://www.econbiz.de/10012168455
Increasing the tax compliance of self-employed business owners (particularly of tradespecific service providers) remains an ongoing challenge for tax authorities. From a compliance point of view, cash transactions are particularly problematic when services are paid for on the spot, as such...
Persistent link: https://www.econbiz.de/10012534378
The intention of this paper is to analyze religiosity as a factor that potentially affects tax morale. For this purpose, a multivariate analysis has been done with data from the World Values Survey 1995- 1997, covering more than thirty countries at the individual level. Several variables, such...
Persistent link: https://www.econbiz.de/10012168168
This paper analyses the impact of direct democracy, trust in government, the court and the legal system, and federalism on tax morale. In the tax compliance literature it is novel to analyse tax morale as dependent variable and to systematically analyse the effects of formal and informal...
Persistent link: https://www.econbiz.de/10012168169
This paper has a novel framework analysing what shapes superstition in a multivariate analysis. The results indicate that socio-demographic and socio-economic variables matter. The results also indicate that there is a certain concurrence between churches and superstitious beliefs. In most of...
Persistent link: https://www.econbiz.de/10012168170