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Year of publication
Subject
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Exemption from punishment 308 Straffreiheit 308 Theorie 126 Theory 126 USA 106 United States 105 Criminal tax law 75 Steuerstrafrecht 75 Antitrust law 74 Kartellrecht 74 Cartel 65 Kartell 65 Competition policy 58 Wettbewerbspolitik 58 Law enforcement 40 Rechtsdurchsetzung 40 Illegal immigration 38 Illegale Migration 38 Impact assessment 32 Kriminalität 32 Wirkungsanalyse 32 Crime 31 EU countries 26 EU-Staaten 26 Game theory 26 Restraints of competition 26 Spieltheorie 26 Wettbewerbsbeschränkung 26 Experiment 22 Italien 22 Italy 22 Competition authority 18 Steuermoral 18 Tax compliance 18 Wettbewerbsaufsicht 18 Deutschland 16 Germany 16 Immigration policy 15 Migrationspolitik 15 Corruption 14
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Online availability
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Free 109 Undetermined 47
Type of publication
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Book / Working Paper 157 Article 156
Type of publication (narrower categories)
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Article in journal 137 Aufsatz in Zeitschrift 137 Graue Literatur 136 Non-commercial literature 136 Arbeitspapier 127 Working Paper 127 Hochschulschrift 17 Aufsatz im Buch 16 Book section 16 Thesis 15 Collection of articles written by one author 4 Sammlung 4 Collection of articles of several authors 3 Sammelwerk 3 Bibliografie enthalten 2 Bibliography included 2 Case study 1 Fallstudie 1 Konferenzschrift 1 Systematic review 1 Übersichtsarbeit 1
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Language
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English 282 German 18 Russian 5 Undetermined 5 French 1 Hungarian 1 Dutch 1
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Author
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Spagnolo, Giancarlo 12 Motchenkova, Evgenia 8 Dufwenberg, Martin 7 Alm, James 6 Bayer, Ralph-C. 6 Epstein, Gil S. 6 Hinloopen, Jeroen 6 Houba, Harold 6 Landeo, Claudia 6 Oberhofer, Harald 6 Rasul, Imran 6 Roux, Catherine 6 Spier, Kathryn E. 6 Weiss, Avi 6 Wen, Quan 6 Winner, Hannes 6 Amuedo Dorantes, Catalina 5 Beck, William C. 5 Drago, Francesco 5 Galbiati, Roberto 5 Hüschelrath, Kai 5 Adda, Jérôme 4 Arnold, David 4 Buccirossi, Paolo 4 Casarico, Alessandra 4 Dobbie, Will 4 Emons, Winand 4 Facchini, Giovanni 4 Frattini, Tommaso 4 Katz, Eliakim 4 Mastrobuoni, Giovanni 4 McConnell, Brendon 4 Ours, Jan C. van 4 Sobbrio, Francesco 4 Yang, Crystal 4 Bansak, Cynthia 3 Barbarino, Alessandro 3 Blatter, Marc 3 Fasani, Francesco 3 Franzoni, Luigi Alberto 3
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Institution
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Ûnîversîṭat Bar-Îlān <Rāmat-Gan> / Department of Economics 2 Bonn Graduate School of Economics 1 Center for National Policy <Washington, DC> 1 Economic Research Southern Africa (ERSA) 1 Nationalekonomiska Institutionen <Stockholm> 1 OECD / Directorate for Financial, Fiscal and Enterprise Affairs / Committee on Competition Law and Policy 1 Universität Hamburg 1
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Published in...
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Discussion paper / Centre for Economic Policy Research 17 Discussion paper series / IZA 11 Discussion paper / Tinbergen Institute 10 Journal of competition law & economics 8 CESifo working papers 6 Journal of public economics 6 Working paper / National Bureau of Economic Research, Inc. 6 National tax journal 5 Department working papers / Bar-Ilan University, Department of Economics 3 Discussion papers / Governance and the Efficiency of Economic Systems 3 Economics letters 3 International journal of industrial organization 3 International review of law and economics 3 International tax and public finance 3 Public finance review : PFR 3 The American economic review 3 The Harvard John M. Olin discussion paper series 3 Wirtschaftsrecht und Wirtschaftspolitik 3 Working paper 3 ZEW discussion papers 3 Applied economics letters 2 CReAM discussion paper series 2 Cahiers de recherches économiques 2 Discussion paper / Center for Economic Research, Tilburg University 2 Diskussionsschriften / Universität Bern, Departement Volkswirtschaftlehre 2 Economic inquiry : journal of the Western Economic Association International 2 European journal of law and economics 2 Faculty & research / Insead : working paper series 2 Finanzwissenschaftliche Schriften 2 IDEI working papers 2 IMF working paper 2 Journal of development economics 2 Journal of economic behavior & organization : JEBO 2 Journal of economics 2 Journal of institutional and theoretical economics : JITE 2 Journal of labor research 2 Journal of public economic theory 2 Journal of the European Economic Association 2 Obščestvo i ėkonomika : meždunarodnyj naučnyj i obščestvenno-političeskij žurnal ; žurnal učrežden akademijami nauk - učastnikam Meždunarodnaja Associacija Akademij Nauk 2 Passauer Diskussionspapiere / Volkswirtschaftliche Reihe : Diskussionsbeitrag ... 2
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ECONIS (ZBW) 308 RePEc 5
Showing 1 - 50 of 313
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Tax amnesty from the perspective of tax official
Sayidah, Nur; Assagaf, Aminullah - In: Cogent business & management 6 (2019), pp. 1-13
This article aims to analyze the views on tax amnesty from various parties, namely state officials, tax officials, taxpayers, and tax consultants. Their views are explored through qualitative research methods. The selected informants included four tax officials, two taxpayers, tax consultants,...
Persistent link: https://ebtypo.dmz1.zbw/10012115818
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The effect of a leniency rule on cartel formation and stability : experiments with open communication
Andres, Maximilian; Bruttel, Lisa Verena; Friedrichsen, Jana - 2019
Cartels can severely harm social welfare. Competition authorities introduced leniency rules to destabilize existing cartels and hinder the formation of new ones. Empirically, it is difficult to judge the success of these measures because functioning cartels are unobservable. Existing...
Persistent link: https://ebtypo.dmz1.zbw/10012134469
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Optimal destabilization of cartels
Auer, Ludwig von; Tu Anh Pham - 2019
The literature on cartel stability sidelines antitrust policy, whereas the literature on antitrust policy tends to neglect issues of cartel stability. This paper attempts to connect these two interrelated aspects in the context of an augmented quantity leadership model. The cartel is the...
Persistent link: https://ebtypo.dmz1.zbw/10012012419
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Optimal law enforcement with ordered leniency
Landeo, Claudia; Spier, Kathryn E. - 2018
Persistent link: https://ebtypo.dmz1.zbw/10011927247
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Ordered leniency : an experimental study of law enforcement with self-reporting
Landeo, Claudia; Spier, Kathryn E. - 2018
Persistent link: https://ebtypo.dmz1.zbw/10011927250
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The effectiveness of leniency programs when firms choose the degree of collusion
Emons, Winand - 2018 - Version: October 2018
An antitrust authority deters collusion using fines and a leniency program. It chooses the probability of an investigation. Firms pick the degree of collusion: The more they collude, the higher are profits, but so is the probability of detection. Firms thus trade-off higher profits against...
Persistent link: https://ebtypo.dmz1.zbw/10011919342
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Effects of institutional history and leniency on collusive corruption and tax evasion
Buckenmaier, Johannes; Dimant, Eugen; Mittone, Luigi - 2018 - This version: June 5, 2018
We investigate the effects of an institutional mechanism that incentivizes taxpayers to blow the whistle on collusive corruption and tax compliance. We explore this through a formal leniency program. In our experiment, we nest collusive corruption within a tax evasion framework. We not only...
Persistent link: https://ebtypo.dmz1.zbw/10011861538
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Tax policy in Indonesian energy sectors : an overview of tax amnesty implementation
Muhammad Alishahdani Ibrahim; Myrna, Rita; Irawati, Ira; … - In: International Journal of Energy Economics and Policy : IJEEP 8 (2018) 4, pp. 234-236
Persistent link: https://ebtypo.dmz1.zbw/10011882768
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Occupational barriers and the labor market penalty from lack of legal status
Ortega, Francesc; Hsin, Amy - 2018
Wage gaps between documented (including natives) and undocumented workers may reflect employer exploitation, endogenous occupational sorting and productivity losses associated with lack of legal status. Identification of the undocumented productivity penalty is crucial to estimate the aggregate...
Persistent link: https://ebtypo.dmz1.zbw/10011886943
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What drives the legalization of immigrants? : evidence from IRCA
Casarico, Alessandra; Facchini, Giovanni; Frattini, Tommaso - 2018
Persistent link: https://ebtypo.dmz1.zbw/10011889750
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Effects of institutional history and leniency on collusive corruption and tax evasion
Buckenmaier, Johannes; Dimant, Eugen; Mittone, Luigi - 2018 - This version: May, 2018
We investigate the effects of an institutional mechanism that incentivizes taxpayers to blow the whistle on collusive corruption and tax compliance. We explore this through a formal leniency program. In our experiment, we nest collusive corruption within a tax evasion framework. We not only...
Persistent link: https://ebtypo.dmz1.zbw/10011894106
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Ordered leniency : an experimental study of law enforcement with self-reporting
Landeo, Claudia; Spier, Kathryn E. - 2018
Persistent link: https://ebtypo.dmz1.zbw/10011900141
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Voluntary disclosure schemes for offshore tax evasion
Gould, Matthew; Rablen, Matthew D. - 2018
Tax authorities worldwide are implementing voluntary disclosure schemes to recover tax on offshore investments. Such schemes are typically designed retrospectively following the bulk acquisition of information on offshore holdings, such as the recent Paradise and Panama papers. They offer an...
Persistent link: https://ebtypo.dmz1.zbw/10011817555
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Optimal law enforcement with ordered leniency
Landeo, Claudia; Spier, Kathryn E. - 2018
Persistent link: https://ebtypo.dmz1.zbw/10011817746
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Evaluating UPE in Uganda : school fee abolition and educational outcomes
Kan, Sophia; Klasen, Stephan - 2018
This paper analyzes the effect of lifting primary school fees on educational attainment in Uganda. After the abolishment of school fees in 1997, the enrollment rate more than doubled. Two decades later, however, we know little about the effect of the policy on educational attainment. With recent...
Persistent link: https://ebtypo.dmz1.zbw/10011795786
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Ordered leniency : an experimental study of law enforcement with self-reporting
Landeo, Claudia; Spier, Kathryn E. - 2018
Persistent link: https://ebtypo.dmz1.zbw/10011922252
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Optimal law enforcement with ordered leniency
Landeo, Claudia; Spier, Kathryn E. - 2018
Persistent link: https://ebtypo.dmz1.zbw/10011922255
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The political cost of being soft on crime : evidence from a natural experiment
Drago, Francesco; Galbiati, Roberto; Sobbrio, Francesco - In: Journal of the European Economic Association 18 (2020) 6, pp. 3305-3336
Persistent link: https://ebtypo.dmz1.zbw/10012405579
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The political cost of being soft on crime : evidence from a natural experiment
Drago, Francesco; Galbiati, Roberto; Sobbrio, Francesco - 2017
We provide evidence about voters' response to crime control policies. We exploit a natural experiment arising from the Italian 2006 collective pardon releasing about one third of the prison population. The pardon created idiosyncratic incentives to recidivate across released individuals and...
Persistent link: https://ebtypo.dmz1.zbw/10011668874
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Racial bias in bail decisions
Arnold, David; Dobbie, Will; Yang, Crystal - 2017
Persistent link: https://ebtypo.dmz1.zbw/10011669347
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Cautionary tales : celebrities, the news media, and participation in tax amnesties
Garz, Marcel; Pagels, Verena - 2017
This study uses an original state-level data set to investigate whether press coverage on trials for tax evasion by celebrities affects the likelihood that other tax payers participate in Germany's tax amnesty program. To identify the causal effect, we use exogenous variation in the reporting,...
Persistent link: https://ebtypo.dmz1.zbw/10011774941
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Racial bias in bail decisions
Arnold, David; Dobbie, Will; Yang, Crystal - 2017
Persistent link: https://ebtypo.dmz1.zbw/10011689492
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The political cost of being soft on crime : evidence from a natural experiment
Drago, Francesco; Galbiati, Roberto; Sobbrio, Francesco - 2017
We provide evidence about voters' response to crime control policies. We exploit a natural experiment arising from the Italian 2006 collective pardon releasing about one third of the prison population. The pardon created idiosyncratic incentives to recidivate across released individuals and...
Persistent link: https://ebtypo.dmz1.zbw/10011694818
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On the effects of repeated tax amnesties
Sanchez Villalba, Miguel A. - In: Journal of economics and political economy : JEPE 4 (2017) 3, pp. 285-301
Persistent link: https://ebtypo.dmz1.zbw/10011748549
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Racial bias in bail decisions
Arnold, David; Dobbie, Will; Yang, Crystal - 2017
Persistent link: https://ebtypo.dmz1.zbw/10011685451
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Busted! now what? : effects of cartel enforcement on M&A
Dong, Ailin; Massa, Massimo; Zaldokas, Alminas - 2017 - Revised version of 2014/38/FIN
Persistent link: https://ebtypo.dmz1.zbw/10011983754
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Tax amnesty and tax administration system : an empirical study in Indonesia
Waluyo - In: European research studies 20 (2017) 4B, pp. 548-556
Persistent link: https://ebtypo.dmz1.zbw/10012219840
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Kronzeugeninformationen im kartellrechtlichen Schadensersatzprozess : eine Untersuchung des deutschen, des europäischen und des amerikanischen Rechts
Helmdach, Katharina - 2019 - 1. Auflage
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Persistent link: https://ebtypo.dmz1.zbw/10012040762
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The dynamics of leniency application and the knock-on effect of cartel enforcement
Zhou, Jun - 2016
We study the timing of leniency applications using a novel application of multi-spell discrete-time survival analysis for a sample of cartels prosecuted by the European Commission between 1996 and 2014. The start of a Commission investigation does not affect the rate by which conspirators apply...
Persistent link: https://ebtypo.dmz1.zbw/10011435719
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Voluntary disclosure schemes for offshore tax evasion : an analysis
Gould, Matthew; Rablen, Matthew D. - 2016
In recent years tax authorities worldwide have implemented voluntary disclosure schemes to recover tax on offshore investments. Such Schemes are characterized by the acquisition of non-audit information on offshore holdings, and a subsequent opportunity for affected taxpayers to make a voluntary...
Persistent link: https://ebtypo.dmz1.zbw/10011422573
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What drives the legalization of immigrants? : evidence from IRCA
Casarico, Alessandra; Facchini, Giovanni; Frattini, Tommaso - 2016
We develop a model to understand the trade-offs faced by an elected representative in supporting an amnesty when a restrictive immigration policy is in place. We show that an amnesty is more desirable the more restricted are the occupational opportunities of undocumented immigrants and the less...
Persistent link: https://ebtypo.dmz1.zbw/10011450218
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What are the consequences of regularizing undocumented immigrants? : When countries regularize undocumented residents, their work, wages, and human capital investment opportunities...
Kossoudji, Sherrie A. - 2016
Millions of people enter (or remain in) countries without permission as they flee violence, war, or economic hardship. Regularization policies that offer residence and work rights have multiple and multi-layered effects on the economy and society, but they always directly affect the labor market...
Persistent link: https://ebtypo.dmz1.zbw/10011539065
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Immigrant crime and legal status : evidence from repeated amnesty programs
Fasani, Francesco - 2016
Persistent link: https://ebtypo.dmz1.zbw/10011542225
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Immigrant crime and legal status : evidence from repeated amnesty programs
Fasani, Francesco - 2016
Do general amnesty programs lead to reductions in the crime rate among immigrants? We answer this question by exploiting both cross-sectional and time variation in the number of immigrants legalized generated by the enactment of repeated amnesty programs between 1990 and 2005 in Italy. We...
Persistent link: https://ebtypo.dmz1.zbw/10011543218
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Clicking on heaven's door : the effect of immigrant legalization on crime
Pinotti, Paolo - 2016
Persistent link: https://ebtypo.dmz1.zbw/10011629357
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The effects of behavioral economics on tax amnesty
Nar, Mehmet - In: International journal of economics and financial issues … 5 (2015) 2, pp. 580-589
Persistent link: https://ebtypo.dmz1.zbw/10011453672
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The occurrence of tax amnesties : theory and evidence
Bayer, Ralph-C.; Oberhofer, Harald; Winner, Hannes - 2015
Persistent link: https://ebtypo.dmz1.zbw/10010528629
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Denying leniency to cartel instigators : costs and benefits
Chen, Zhiqi; Ghosh, Subhadip; Ross, Thomas W. - 2015
Persistent link: https://ebtypo.dmz1.zbw/10011335036
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Labor market effects of immigration policies border enforcement and amnesty
Orozco-Aleman, Sandra; Gonzalez-Lozano, Heriberto - In: Journal of labor research 39 (2018) 2, pp. 150-177
Persistent link: https://ebtypo.dmz1.zbw/10012053460
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What drives the legalization of immigrants? : evidence from IRCA
Casarico, Alessandra; Facchini, Giovanni; Frattini, Tommaso - In: Regional science & urban economics 70 (2018), pp. 258-273
Persistent link: https://ebtypo.dmz1.zbw/10012108209
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Constructed interpretation of tax compliance through the historicity, rationality, and actuality of Pancasila (cases in Indonesia)
Darmayasa, I. Nyoman; Sudarma, I. Made; Achsin, H. M.; … - In: International journal of trade and global markets 11 (2018) 1/2, pp. 67-76
Persistent link: https://ebtypo.dmz1.zbw/10011973789
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Cartel conduct and antitrust compliance with imperfect information about enforcement risk
Paha, Johannes - In: Journal of institutional and theoretical economics : JITE 174 (2018) 3, pp. 448-475
Persistent link: https://ebtypo.dmz1.zbw/10012027304
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Sanctions and leniency to individuals, and its impact on cartel discoveries : evidence from the Netherlands
Dijkstra, Peter T.; Frisch, Jonathan - In: De economist : Netherlands economic review ; quarterly … 166 (2018) 1, pp. 111-134
Persistent link: https://ebtypo.dmz1.zbw/10012035683
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Does the European damages directive make consumers better off?
Buiten, Miriam C.; Wijck, Peter van; Winters, Jan Kees - In: Journal of competition law & economics 14 (2018) 1, pp. 91-114
Persistent link: https://ebtypo.dmz1.zbw/10011903793
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Optimal leniency programs when firms have cumulative and asymmetric evidence
Blatter, Marc; Emons, Winand; Sticher, Silvio - In: Review of industrial organization : RIO 52 (2018) 3, pp. 403-427
Persistent link: https://ebtypo.dmz1.zbw/10012007968
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Effect tax amnesty on the performance of employees directorate general of taxation West Java
Jamaludin; Triyasa, Ade - In: International journal of applied business and economic … 16 (2018) 1, pp. 71-75
Persistent link: https://ebtypo.dmz1.zbw/10011981708
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Cautionary tales : celebrities, the news media, and participation in tax amnesties
Garz, Marcel; Pagels, Verena - In: Journal of economic behavior & organization : JEBO 155 (2018), pp. 288-300
Persistent link: https://ebtypo.dmz1.zbw/10011986945
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Racial bias in bail decisions
Arnold, David; Dobbie, Will; Yang, Crystal - In: The quarterly journal of economics 133 (2018) 4, pp. 1885-1932
Persistent link: https://ebtypo.dmz1.zbw/10012259441
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Do leniency policies facilitate collusion? : experimental evidence
Clemens, Georg; Rau, Holger A. - 2014
This paper experimentally analyzes the cartel coordination challenge induced by the discrimination of cartel ringleaders in leniency policies. Ringleaders often take a leading role in the coordination and formation of a cartel. A leniency policy which grants amnesty to all "whistleblowers"...
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Persistent link: https://ebtypo.dmz1.zbw/10010228272
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The occurrence of tax amnesties : theory and evidence
Bayer, Ralph-C.; Oberhofer, Harald; Winner, Hannes - 2014
Persistent link: https://ebtypo.dmz1.zbw/10010358319
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