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To link to full-text access for this article, visit this link: http://dx.doi.org/10.1016/j.jebo.2008.02.010 Byline: Ronald G. Cummings (a), Jorge Martinez-Vazquez (b), Michael McKee (c), Benno Torgler (d) Keywords: Tax compliance; Governance; Artefactual field experiments Abstract: Our working hypothesis is that cross-cultural differences in tax compliance behavior have foundations in the institutions of tax administration and citizen assessment of the quality of governance. Tax compliance being a complex behavioral issue, its investigation requires use of a variety of methods and data sources. Results from artefactual field experiments conducted in countries with substantially different political histories and records of governance quality demonstrate that observed differences in tax compliance levels persist over alternative levels of enforcement. The experimental results are shown to be robust by replicating them for the same countries using survey response measures of tax compliance. Author Affiliation: (a) Georgia State University, Atlanta, GA 30302, USA (b) Department of Economics, Georgia State University, Atlanta, GA 30302, USA (c) Department of Economics, Appalachian State University, Boone, NC 28608, USA (d) School of Economics and Finance, Queensland University of Technology, GPO Box 2434, Brisbane, Qld 4001, Australia Article History: Received 19 April 2007; Revised 6 September 2007; Accepted 29 February 2008

To link to full-text access for this article, visit this link: http://dx.doi.org/10.1016/j.jebo.2004.10.007 Byline: Benno Torgler (a)(b) Keywords: Tax morale; Tax compliance; Religiosity Abstract: 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 30 countries at the individual level. Several variables, such as church attendance, religious education, active membership in a church or a religious organization, perceived religiosity, religious guidance and trust in the church have been analyzed. The results suggest that religiosity raises tax morale. Author Affiliation: (a) Yale Center for International and Area Studies, Leitner Program in International & Comparative Political Economy, 34 Hillhouse Avenue, P.O. Box 208206, New Haven, CT 06520, USA (b) Center for Research in Economics, Management and the Arts (CREMA), Gellertstrasse 24, 4052 Basel, Switzerland Article History: Received 29 April 2002; Revised 1 December 2003; Accepted 8 October 2004

In 2009, Indonesia introduced a specialised tax office focused on High Wealth Individuals (HWIs), increasing the audit probability and monitoring of around 1200 wealthy taxpayers in Jakarta. Leveraging a quasi-natural experiment and analysing 141,097 de-identified individual tax return records between 2006 and 2012, we developed a set of counterfactuals to evaluate the post- and pre-treatment tax declarations of the monitored taxpayers relative to their synthetic control groups. Our results indicate that although post-treatment declaration of taxable and earned income, as well as income tax, increased, the effect was short-lived. The increase in reported earned income was larger relative to taxable income, suggesting that monitored individuals exerted efforts to reduce tax payments. Furthermore, we identified a comparable positive spillover effect on income declaration for non-treated taxpayers in Jakarta who met the HWI criteria. We also demonstrated that the spillover effect drastically decreased as financial characteristics (such as income and wealth) diverged from those of the targeted population. Overall, the additional tax revenue generated from this program is small in comparison to the total tax revenue collected. [ABSTRACT FROM AUTHOR]

Many prior studies suggest that default alphabetical ordering of coauthors in economics confers disproportionate professional advantages on those with an early surname initial because of the greater prominence it gives to the first author. However, these studies do not consider that authors select into coauthorships according to the incentives identified. We develop a model of endogenous selection into single and coauthorships around the principle that no one wants to be second author when they expect to provide the larger contribution (i.e., are of higher “quality”). We test it with authorship data from economics, with management (which does not use default alphabetical ordering) as a benchmark. We predict for economics that lower quality authors with an early surname initial would be less desirable coauthors, whereas higher quality authors with a late initial would have a lower desire to coauthor. Most desired are early initial authors of high quality, who are therefore advantaged in forming high-quality collaborations. The combined effect predicts citation rank increases with surname initial for single-authored papers and decreases for coauthored. We find both effects for economics when compared to management and absolutely. Our findings indicate that part of the advantage enjoyed by early surname initial authors in economics could be due to the higher ability among them having more incentive-compatible collaborators, rather than merely to greater prominence. [ABSTRACT FROM AUTHOR]

Despite an extensive body of research indicating multifaceted advantages for employees deemed physically attractive, factors that limit or even negate the attractiveness premium have not been sufficiently investigated. In this paper, we are interested in whether a rich set of physical appearance factors matter when performance information is transparently available, rather than – as is mostly the case in the labor force – imperfect or costly to obtain. To this end, we explore the labor market of professional football players in one of the world's most prestigious football leagues, namely the German Bundesliga. We investigate whether a rich set of physical appearance factors (including subjective attractiveness, facial symmetry, facial width-to-height ratio (fWHR), and body gestalt) affect players' chances of being nominated or receiving the prestigious Player of the Month award. This study offers a unique opportunity to explore selection heuristics among team captains who are responsible for the nomination of the players, and the public who votes on the three top selections by captains. Our results indicate that individual performance tends to be a stronger driver of award success than physical appearance. Interestingly, performance can moderate some physical appearance factors (e.g., beauty matters more for lower performing players) and some positive assortative effects between captains and players along physical appearance are observed (captains with higher fWHR scores are more likely to nominate players who also have higher fWHR scores). In general, heuristics for captains are easier to identify empirically than for the public. We also find some differences; for example, only the public demonstrates a bias towards domestic players. [ABSTRACT FROM AUTHOR]

Abstract: This paper explores what determines the survival of people in a life-and-death situation. The sinking of the Titanic allows us to inquire whether pro-social behavior matters in such extreme situations. This event can be considered a quasi-natural experiment. The empirical results suggest that social norms such as ‘women and children first’ persevered during such an event. Women of reproductive age and crew members had a higher probability of survival. Passenger class, fitness, group size, and cultural background also mattered. [Copyright &y& Elsevier]

Highlights • We find an inverse S-shape in stated subjective probabilities in a novel experiment. • Prelec's (1998) conditional invariant model provides the best fit. • We find a large degree of individual heterogeneity. Abstract We examine the nature of stated subjective probabilities in a complex, evolving context in which participants are not told what the actual probability is: we collect information on subjective expectations in a computerized car race game wherein participants must bet on a particular car but cannot influence the odds of winning once the race begins. In our setup, the actual probability of the good outcome (a win) can be determined based on computer simulations from any point in the process. We compare this actual probability to the subjective probability stated by participants at three different points in each of six races. In line with previous research in which participants have direct access to actual probabilities, we find that the inverse S-shaped curve relating subjective to actual probabilities is also evident in our far more complex situation, and that there is only a limited degree of learning through repeated play. We show that the model in the inverse S-shaped function family that provides the best fit to our data is Prelec's 1998 conditional invariant model. We also find that individuals who report a greater degree of ambiguity are more pessimistic and less responsive to actual changes in real probabilities. [ABSTRACT FROM AUTHOR]