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Subject
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Straffreiheit 378 Exemption from punishment 376 Theorie 162 Theory 162 Antitrust law 117 Kartellrecht 117 USA 110 United States 107 Kartell 103 Cartel 102 Competition policy 91 Wettbewerbspolitik 91 Criminal tax law 85 Steuerstrafrecht 85 Law enforcement 57 Rechtsdurchsetzung 57 Illegal immigration 43 Illegale Migration 43 EU countries 39 EU-Staaten 39 Restraints of competition 37 Wettbewerbsbeschränkung 37 Impact assessment 35 Kriminalität 35 Wirkungsanalyse 35 Crime 34 Game theory 31 Spieltheorie 31 Experiment 30 Competition authority 24 Wettbewerbsaufsicht 24 Italien 22 Italy 22 Steuermoral 21 Tax compliance 21 Deutschland 18 Germany 17 Steuervermeidung 17 Tax avoidance 17 Corruption 16
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Free 155 Undetermined 63
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Book / Working Paper 216 Article 166
Type of publication (narrower categories)
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Article in journal 151 Aufsatz in Zeitschrift 151 Graue Literatur 148 Non-commercial literature 148 Arbeitspapier 138 Working Paper 138 Hochschulschrift 21 Aufsatz im Buch 17 Book section 17 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 Aufsatzsammlung 1 Case study 1 Conference paper 1 Fallstudie 1 Konferenzbeitrag 1 Konferenzschrift 1 Systematic review 1 Übersichtsarbeit 1
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English 350 German 21 Russian 5 French 3 Hungarian 1 Dutch 1 Undetermined 1
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Spagnolo, Giancarlo 14 Motchenkova, Evgenia 9 Dufwenberg, Martin 7 Epstein, Gil S. 7 Houba, Harold 7 Landeo, Claudia 7 Roux, Catherine 7 Spier, Kathryn E. 7 Weiss, Avi 7 Wen, Quan 7 Alm, James 6 Andres, Maximilian 6 Bayer, Ralph-C. 6 Emons, Winand 6 Friedrichsen, Jana 6 Hinloopen, Jeroen 6 Hüschelrath, Kai 6 Oberhofer, Harald 6 Rasul, Imran 6 Winner, Hannes 6 Amuedo Dorantes, Catalina 5 Beck, William C. 5 Drago, Francesco 5 Galbiati, Roberto 5 Zhou, Jun 5 Adda, Jérôme 4 Arnold, David 4 Bansak, Cynthia 4 Bruttel, Lisa Verena 4 Buccirossi, Paolo 4 Casarico, Alessandra 4 Dobbie, Will 4 Facchini, Giovanni 4 Frattini, Tommaso 4 Katz, Eliakim 4 Leenders, Wouter 4 Lejour, Arjan 4 Massa, Massimo 4 Mastrobuoni, Giovanni 4 McConnell, Brendon 4
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Institution
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OECD 2 Universiṭat Bar-Ilan / Department of Economics 2 Bonn Graduate School of Economics 1 Center for National Policy <Washington, DC> 1 Nationalekonomiska Institutionen <Stockholm> 1 OECD / Directorate for Financial, Fiscal and Enterprise Affairs / Committee on Competition Law and Policy 1 Rheinische Friedrich-Wilhelms-Universität Bonn 1 Universität Hamburg 1 epubli GmbH 1
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Discussion paper / Centre for Economic Policy Research 17 Discussion paper series / IZA 12 Journal of competition law & economics 11 Discussion paper / Tinbergen Institute 10 CESifo working papers 6 International journal of industrial organization 6 Journal of public economics 6 Working paper / National Bureau of Economic Research, Inc. 6 National tax journal 5 Working paper 5 International tax and public finance 4 Wirtschaftsrecht und Wirtschaftspolitik 4 CESifo Working Paper Series 3 Department working papers / Bar-Ilan University, Department of Economics 3 Discussion paper / Center for Economic Research, Tilburg University 3 Discussion papers / Governance and the Efficiency of Economic Systems 3 Economics letters 3 IZA Discussion Paper 3 International review of law and economics 3 Journal of economic behavior & organization : JEBO 3 Public finance review : PFR 3 The American economic review 3 The Harvard John M. Olin discussion paper series 3 ZEW discussion papers 3 Applied economics letters 2 CReAM discussion paper series 2 Cahiers de recherches économiques 2 DIW Berlin Discussion Paper 2 Discussion papers / Deutsches Institut für Wirtschaftsforschung 2 Diskussionsschriften 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 economics 2 Journal of institutional and theoretical economics : JITE 2 Journal of labor research 2
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ECONIS (ZBW) 379 USB Cologne (EcoSocSci) 3
Showing 1 - 50 of 382
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Legalization and long-term outcomes of immigrant workers
Deiana, Claudio; Giua, Ludovica; Nisticò, Roberto - 2022
This paper establishes a new fact about immigration policies: legalization has long-term effects on formal employment of undocumented immigrants and their assimilation. We exploit the broad amnesty enacted in Italy in 2002 together with rich survey data collected in 2011 on a representative...
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Cartel Leniency Program in India – Why No Race Here?
Tiptur, Somashekar; Tripathi, Praveen - 2022
This study analysis the implementation of the cartel leniency program by the Competition Commission of India using comprehensive data and finds a distinct lack of a ‘race’ to the agency. We specifically focus on why prima facie findings have not resulted in a ‘shock’ to expected returns...
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The (Ab)Use of Soft Law in Shaping EU Competition Law : Undermining the Effectiveness of Leniency Programmes
Carames, Javier Guillen - 2022
One of the defining features of EU competition provisions is that they are enforceable and applicable by the authorities and courts of the European Union and those of its Member States. The European Commission and national competition authorities participate in the application of EU competition...
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Inspecting Cartels over Time : With and without Leniency Program
Fujiwara-Greve, Takako; Yasuda, Yosuke - 2022
Research on cartel inspection has considered dynamic behaviors of firms but not of the regulator. The current paper allows the antitrust authority to choose the level of cartel monitoring intensity and its dynamic patterns. Specifically, we compare stationary monitoring policies with "switching"...
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Anti-Collusion Leniency Programs and the Pricing of IPOs : International Evidence
Duong, Huu Nhan; Goyal, Abhinav; Zolotoy, Leon - 2022
We provide evidence that anti-collusion leniency legislations around the world reduce IPO underpricing. The effect is amplified (mitigated) among IPOs with more prominent agency concerns (lower level of information asymmetry) and is mitigated in countries with stringent financial reporting...
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Leniency Policies and Cartel Success : An Experiment
Kim, Jeong Yeol; Noussair, Charles - 2021
Cartels are often fought by granting leniency, in the form of forgiveness of penalties, to whistle-blowers. This study employs a laboratory experiment to compare leniency programs that differ with respect to fine size and whether a second whistle-blower may apply for leniency. The results show...
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Leniency Inflation, Cartel Damages and Criminalization
Marvão, Catarina M. P.; Spagnolo, Giancarlo - 2021
We revisit the pros and cons of cartel criminalization with focus on its possible introduction in the EU. We document a recent phenomenon that we name EU ``leniency inflation", whereby leniency has been increasingly awarded to many, and sometimes all members of a cartel. We argue that, coupled...
Persistent link: https://ebtypo.dmz1.zbw/10013221273
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Offshore Tax Evasion and Wealth Inequality : Evidence from a Tax Amnesty in the Netherlands
Leenders, Wouter; Lejour, Arjan; Rabaté, Simon; … - 2021
Exploiting unique datasets covering over 28,000 tax evaders in the Netherlands, we investigate the distribution of tax evasion and its implications for the measurement of wealth inequality. In contrast to Alstadsæter, Johannesen and Zucman (2019), the correction for offshore wealth has only a...
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The Current State of Bail Reform in the United States: Results of a Landscape Analysis of Bail Reforms Across All 50 States
Jorgensen, Isabella; Smith, Sandra Susan - 2021
This report discusses cash bail reforms that have occurred in the United States and provides key considerations for people interested in implementing bail reforms in their jurisdiction. Based on a landscape analysis of bail reforms across all 50 states, we identify the four main actors who take...
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Getting off on the wrong foot : the long-term effects of missing a large-scale amnesty for immigrant workers
Deiana, Claudio; Giua, Ludovica; Nisticò, Roberto - 2021
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The leniency rule revisited : experiments on cartel formation with open communication
Andres, Maximilian; Bruttel, Lisa Verena; Friedrichsen, Jana - 2021 - This version: February 2,2021
The experimental literature on antitrust enforcement provides robust evidence that communication plays an important role for the formation and stability of cartels. We extend these studies through a design that distinguishes between innocuous communication and communication about a cartel,...
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Corporate leniency in a dynamic context : the preemptive push of an uncertain future
Gärtner, Dennis - 2021
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The leniency of personal bankruptcy regulations in the EU countries
Walter, György; Krenchel, Jens Valdemar - In: Risks : open access journal 9 (2021) 9, pp. 1-20
Discussions on personal bankruptcy regulations are usually focused on the controversial effects of leniency on society, economy, financial markets, entrepreneurship, and labour supply. However, the methodology of measuring leniency has been limited to one-time legislative changes or some...
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The leniency rule revisited : experiments on cartel formation with open communication
Andres, Maximilian; Bruttel, Lisa Verena; Friedrichsen, Jana - 2021
The experimental literature on antitrust enforcement provides robust evidence that communication plays an important role for the formation and stability of cartels. We extend these studies through a design that distinguishes between innocuous communication and communication about a cartel,...
Persistent link: https://ebtypo.dmz1.zbw/10012406226
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The Influence of Family Firms on Corporate Tax Avoidance after the Indonesian Tax Amnesty Program
Raditya, Reza; Dalimunthe, Zuliani; Rizkianto, Eko - 2021
This paper analyzes the effect of family ownership on a company’s tax avoidance practices in Indonesia. This study also analyzes whether there is a change in tax avoidance practice after the tax amnesty program implemented in 2015-2016. We used three measurements to capture tax avoidance...
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To Punish or to Pardon?
Kao, Kristen; Revkin, Mara Redlich - 2021
Rebel groups that govern territory require the support of large numbers of civilians. Afterconflict ends, these civilians are often perceived as rebel collaborators. Yet, we know relatively little about what victimized populations think is the appropriate response to collaborators. This gap in...
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The Leniency Rule Revisited : Experiments on Cartel Formation with Open Communication
Andres, Maximilian; Bruttel, Lisa; Friedrichsen, Jana - 2021
The experimental literature on antitrust enforcement provides robust evidence that communication plays an important role for the formation and stability of cartels. We extend these studies through a design that distinguishes between innocuous communication and communication about a cartel,...
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India's cartel penalty practices, optimal restitution and deterrence
Bhattacharjea, Aditya; De, Oindrila - 2021
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A Theory of Immigration Amnesties
Epstein, Gil S.; Weiss, Avi - 2021
This paper presents a first attempt at understanding some of the many issues involved in the granting of an amnesty to illegal immigrants. We consider government behavior with respect to allocations on limiting infiltration (border control) and apprehending infiltrators (internal control) and...
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Empowering Migrants : Impacts of a Migrant's Amnesty on Crime Reports
Ibanez, Ana; Rozo, Sandra; Bahar, Dany - 2021
How can the regularization of approximately half a million migrant's impact crime reports in hosting areas? To identify the effects of this large amnesty, we match confidential administrative data on the location of undocumented migrants with department-monthly data from crime reports and...
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Leniency Programs in a Multimarket Setting : Amnesty Plus and Penalty Plus
Roux, Catherine; von Ungern-Sternberg, Thomas - 2021
We examine the effects of Amnesty Plus and Penalty Plus, influencing firms' whistle blowing incentives in one market, on their self-reporting decision in another market. Amnesty Plus and Penalty Plus are proactive US strategies which aim at triggering multiple confessions by increasing the...
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Cautionary Tales : Celebrities, the News Media, and Participation in Tax Amnesties
Garz, Marcel; Pagels, Verena - 2021
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,...
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The Effectiveness of Leniency Programs when Firms choose the Degree of Collusion
Emons, Winand - 2020
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...
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Optimal Internal Control Regulation : Standards, Penalties, and Leniency in Enforcement
Schantl, Stefan - 2020
To protect investors, regulators increasingly rely on regulating firms' internal controls over financial reporting, but they punish noncompliance only if an internal control weakness enabled accounting manipulation. In other words, enforcement is manipulation-contingent. We develop an economic...
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Offshore tax evasion and wealth inequality : evidence from a tax amnesty in the Netherlands
Leenders, Wouter; Lejour, Arjan; Rabaté, Simon; Riet, … - 2020
Exploiting unique datasets covering over 28,000 tax evaders in the Netherlands, we investigate the distribution of tax evasion and its implications for the measurement of wealth inequality. In contrast to Alstadsæter, Johannesen and Zucman (2019), the correction for offshore wealth has only a...
Persistent link: https://ebtypo.dmz1.zbw/10012504420
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Offshore tax evasion and wealth inequality : evidence from a tax amnesty in the Netherlands
Lejour, Arjan; Leenders, Wouter; Rabaté, Simon; Riet, … - 2020
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Offshore tax evasion and wealth inequality : evidence from a tax amnesty in the Netherlands
Leenders, Wouter; Lejour, Arjan; Rabaté, Simon; Riet, … - 2020
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Incentive to squeal : an experiment on leniency programs for antitrust violations
Radoc, Benjamin; Libre, Philip Amadeus; Prado, Shanti Aubren - 2020
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Cartels in the postal industry : a behavioral theory consideration of the game theory of leniency policies
Goodman, Adam; Murphy, Gráinne - In: The economics of the postal and delivery sector : …, (pp. 19-35). 2022
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Blowing the Whistle on Justice as Sport : 100 Years of Playing a Non-Zero Sum Game
Stephan, Susan - 2022
In his 1906 address to the American Bar Association (“ABA”) in Saint Paul, Minnesota, Roscoe Pound identified a “sporting theory of justice” as one of the sources of societal irritation with the United States courts. Pound warned that approaching law as a “mere game,” demonstrated by...
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Incentivizing Private Antitrust Enforcement to Promote Leniency Applications
Lai, Sinchit - 2022
Both leniency programs and private antitrust enforcement are essential in combating cartels. The literature demonstrates that society benefits from both increased private actions and leniency applications. However, the present view is that private enforcement discourages cartel members from...
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The Effect of Leniency Rule on Cartel Formation and Stability : Experiments with Open Communication
Andres, Maximilian - 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...
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Cartel Leniency & Immunity : The Mysterious Case of the Missing Markers
Bretz, Oliver - 2019
The European Commission introduced in its 2006 revision of the Leniency programme the concept of ‘marker' which is a temporary protection for potential leniency applicants while they prepare a full leniency application. The object of the marker is to grant companies some predictability on the...
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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,...
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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...
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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...
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Leniency and cooperation programs in Brazil : an empirical analysis from 1994 to 2014
Lima, Fernanda Mariana da Silva; Salgado, Lucia Helena; … - In: Revista de economia contemporânea : publication of the … 23 (2019) 2, pp. 1-26
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The Effects of Global Leniency Programs on Margins and Mergers
Dong, Ailin - 2019
In a cross-country study, we investigate how staggered passage of national leniency programs from 1990-2012 has affected firms' margins and merger activity. We find that these programs, which give amnesty to cartel conspirators that cooperate with antitrust authorities, reduced the gross margins...
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Cartel Leniency Programs – Some Caveats
Leddy, Mark - 2021
The cartel leniency programs developed in the U.S. and in other jurisdictions around the world have been considered remarkably successful. A critical look at leniency programs, however, should give some pause, especially as leniency programs proliferate around the globe. First, the powerful...
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Leniency and damage liability for cartel members in Brazil
Pinha, Lucas Campio; Braga, Marcelo José - In: Journal of competition law & economics 17 (2021) 4, pp. 877-902
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The leniency rule revisited : experiments on cartel formation with open communication
Andres, Maximilian; Bruttel, Lisa Verena; Friedrichsen, Jana - In: International journal of industrial organization 76 (2021), pp. 1-25
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Analysis of a tax amnesty's effectiveness in Indonesia
Hajawiyah, Ain; Suryarini, Trisni; Kiswanto; Tarmudji, … - In: Journal of international accounting auditing & taxation 44 (2021), pp. 1-11
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Leniency programs and the design of antitrust : experimental evidence with free-form communication
Dijkstra, Peter T.; Haan, Marco; Schoonbeek, Lambert - In: Review of industrial organization : an international … 59 (2021) 1, pp. 13-36
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Incentivizing private antitrust enforcement to promote leniency applications
Lai, Sinchit - In: Journal of competition law & economics 17 (2021) 3, pp. 728-749
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Kriminalisierung von Hardcore-Kartellrechtsverstößen : eine grundlegende Untersuchung zur Frage der Zulässigkeit und Zweckmäßigkeit und zur Frage der effektiven, system- und verfas...
Stomper, Kristina Marie - 2021 - 1. Auflage
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In the blood of our brothers : abolitionism and the end of the slave trade in Spain's Atlantic empire, 1800-1870
Sanjurjo, Jesús - 2021
Early Spanish anti-slave trade discourses, 1802-1814 -- Defining a new discourse on the slave trade: absolutist nuances, Toreno's commitment, and Varela's utopia -- Abolitionism, exile, and the "necessary evil" argument, 1823-1835 -- Political exclusion, racism, and abolitionism in the 1840s --...
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Attitudes toward collusion in Chile
In: Journal of competition law & economics 17 (2021) 1, pp. 168-193
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Ordered leniency : an experimental study of law enforcement with self-reporting
Landeo, Claudia; Spier, Kathryn E. - 2018
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Minority Share Acquisitions and Collusion : Evidence from the Introduction of National Leniency Programs
Heim, Sven - 2018
There is a growing concern that minority shareholding (MS) in rival firms may facilitate collusion. To examine this concern, we exploit the fact that leniency programs (LPs) are generally recognized as a shock that destabilizes collusive agreements and study the effect that the introduction of...
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Dominican Republic’s Resolution on Cartel Leniency, Comment of The Global Antitrust Institute, Antonin Scalia Law School, George Mason University
Lipsky, Tad - 2018
This comment is submitted in response to the Dominican Republic National Commission for the Defense of Competition's (“Procompetencia”) public consultation on the Proposed Regulation for the Establishment of a System for Reduction of Sanctions for Cooperation in Cartel Investigations. The...
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