Klaus Beckmann presents an economic theory of tax evasion, dealing with both the individual's decision to cheat on his or her taxes and the social consequences of, as well as policies against, tax evasion. In the first part of this book, he reviews the neo-classical theory of tax evasion,...

A broad strand in experimental economics has been devoted to testing the "Hayek hypothesis", which is commonly understood as the proposition that competitive markets conform to basic efficiency postulates. The precise content of this hypothesis, however, often remains fairly vague. We begin by...

The authors present design and results of the 'Passauer Wahlborse,' a field experiment built on call market institution, which successfully predicted the outcome of the 1994 German Bundestag election. Building on theoretical and experimental literature, they discuss the determinants of...

We present a preliminary overview of a political stock market experiment we have conducted at the Universitaet Passau. This experiment differs from previous work (e.g. the renowned Iowa Electronic Markets) in that it is built on the call market institution rather than on double auction...

This paper compares student evaluation of teaching on the web site MeinProf.de to the standard evaluation procedures at German universities. While MeinProf offers the advantage of a broad, publicly available database, a number of theoretical and econometric problems emerge. Many of these...

Using a new panel dataset comprising publication and appointment data for 889 German academic economists over a quarter of a century, we confirm the familiar hypothesis that publications are important for professorial appointments, but find only a small negative effect of appointments on...

In the present paper, 1 analyse the competitive behaviour of benevolent governments in the presence of (capital) income tax evasion when information exchange is not possible. My approach is to introduce a cost of evasion function into an otherwise standard tax competition model and to explore...

Using a new panel data set comprising publication and appointment data for 889 German academic economists over a quarter of a century, we confirm the familiar hypothesis that publications are important for professorial appointments, but find only a small negative effect of appointments on...

We introduce public signals and cognitive dissonance into the standard Allingham-Sandmo- Yitzhaki (ASY) model of tax evasion. It turns out that the pres- ence of cognitive dissonance attenuates tax evasion as individuals dislike allowing their true bevhaviour to diverge from their public...

This paper considers optimal linear tax structures that are differentiated according to group membership. Groups can be heterogeneous with respect to both preferences and abilities. Contrary to most arguments in favour of tax privileges for certain groups, e.g. gender-based taxation, it is shown...