The current work focuses on the economics of corruption, with an emphasis on the influence of internet users and press freedom on the perception of corruption. An analysis of crosssectional data obtained for 113 countries in 2010 was implemented by means of a generalized linear model involving a...

We consider an argument that it might be helpful to combat poverty in developing countries indirectly by enlisting firms' help (as "corporate citizens") in reducing corruption. It turns out that this argument crucially depends on a fair number of presmises, including (a) a common interest of...

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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...

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...

Wir illustrieren den Einsatz von Simulationstechniken zur Betrachtung komplexer Dynamiken in asymmetrischen Konfliktsituationen mit begrenzt rationalen Akteuren. Dazu wird erst ein formaler Modellrahmen entwickelt, dessen Steady state wir bestimmen. Darauf baut eine Umsetzung des Modells in...

This paper deals with discrete labour supply decisions of different groups of persons in response to a change in net wage rates. The centrepiece of this approach is individuals' switching between working time categories, while facing switching costs that arise when people expand or reduce...

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,...

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...