IDEAS home Printed from https://ideas.repec.org/e/c/pdw4.html
   My authors  Follow this author

Nadja Dwenger

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Blog mentions

As found by EconAcademics.org, the blog aggregator for Economics research:
  1. Astrid Matthey & Nadja Dwenger, 2007. "Don't aim too high: the potential costs of high aspirations," Jena Economics Research Papers 2007-097, Friedrich-Schiller-University Jena.

    Mentioned in:

    1. Ambition hurts
      by chris dillow in Stumbling and Mumbling on 2007-12-10 21:00:50

Working papers

  1. Benjamin Bittschi & Nadja Dwenger & Johannes Rincke, 2020. "Water the Flowers You Want to Grow? Evidence on Private Recognition and Donor Loyalty," CESifo Working Paper Series 8424, CESifo.

    Cited by:

    1. Grodeck, Ben & Grossman, Philip J., 2024. "Instantaneous positive reinforcement does not increase donations: Evidence from online experiments," Journal of Economic Behavior & Organization, Elsevier, vol. 222(C), pages 446-460.
    2. Ben Grodeck & Philip J. Grossman, 2022. "Thumbs Down for the Thumbs Up Emoji: Experimental Evidence on the Impact of Instantaneous Positive Reinforcement on Charitable Giving," Monash Economics Working Papers 2022-01, Monash University, Department of Economics.

  2. Dwenger, Nadja & Treber, Lukas, 2018. "Shaming for Tax Enforcement: Evidence from a New Policy," CEPR Discussion Papers 13194, C.E.P.R. Discussion Papers.

    Cited by:

    1. David E. Bloom & Victoria Y. Fan & Vadim Kufenko & Osondu Ogbuoji & Klaus Prettner & Gavin Yamey, 2021. "Going beyond GDP with a parsimonious indicator: inequality-adjusted healthy lifetime income," Vienna Yearbook of Population Research, Vienna Institute of Demography (VID) of the Austrian Academy of Sciences in Vienna, vol. 19(1), pages 127-140.
    2. Filomena Garcia & Luca David Opromolla & Andrea Vezzulli & Rafael Marques, 2018. "The Effects of Official and Unofficial Information on Tax Compliance," CAEPR Working Papers 2018-004, Center for Applied Economics and Policy Research, Department of Economics, Indiana University Bloomington.
    3. Antinyan, Armenak & Asatryan, Zareh, 2019. "Nudging for tax compliance: A meta-analysis," ZEW Discussion Papers 19-055, ZEW - Leibniz Centre for European Economic Research.
    4. Blesse, Sebastian, 2021. "Are your tax problems an opportunity not to pay taxes? Evidence from a randomized survey experiment," ZEW Discussion Papers 21-040, ZEW - Leibniz Centre for European Economic Research.
    5. Justin E. Holz & John A. List & Alejandro Zentner & Marvin Cardoza & Joaquin Zentner, 2020. "The $100 Million Nudge: Increasing Tax Compliance of Businesses and the Self-Employed using a Natural Field Experiment," Working Papers 2020-113, Becker Friedman Institute for Research In Economics.
    6. Holz, Justin E. & List, John A. & Zentner, Alejandro & Cardoza, Marvin & Zentner, Joaquin E., 2023. "The $100 million nudge: Increasing tax compliance of firms using a natural field experiment," Journal of Public Economics, Elsevier, vol. 218(C).
    7. Debora Di Gioacchino & Domenico Fichera, 2022. "Tax evasion and social reputation: The role of influencers in a social network," Metroeconomica, Wiley Blackwell, vol. 73(4), pages 1048-1069, November.
    8. Martin Brown & Jan Schmitz & Christian Zehnder, 2023. "Moral Constraints, Social Norm Enforcement and Strategic Default in Weak and Strong Economic Conditions," Working Papers 23.03, Swiss National Bank, Study Center Gerzensee.
    9. Oliver Nnamdi Okafor, 2023. "Shaming of Tax Evaders: Empirical Evidence on Perceptions of Retributive Justice and Tax Compliance Intentions," Journal of Business Ethics, Springer, vol. 182(2), pages 377-395, January.
    10. Joel Slemrod & Obeid Ur Rehman & Mazhar Waseem & Mazhar Waseem, 2020. "How do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan," CESifo Working Paper Series 8152, CESifo.

  3. Braun, Sebastian & Dwenger, Nadja, 2017. "The local environment shapes refugee integration: Evidence from post-war Germany," Hohenheim Discussion Papers in Business, Economics and Social Sciences 10-2017, University of Hohenheim, Faculty of Business, Economics and Social Sciences.

    Cited by:

    1. Chevalier, Arnaud & Elsner, Benjamin & Lichter, Andreas & Pestel, Nico, 2018. "Immigrant Voters, Taxation and the Size of the Welfare State," IZA Discussion Papers 11725, Institute of Labor Economics (IZA).
    2. Thomas K. Bauer & Matthias Giesecke & Laura M. Janisch, 2017. "Forced Migration and Mortality," RF Berlin - CReAM Discussion Paper Series 1709, Rockwool Foundation Berlin (RF Berlin) - Centre for Research and Analysis of Migration (CReAM).
    3. Battisti, Michele & Giesing, Yvonne & Laurentsyeva, Nadzeya, 2019. "Can job search assistance improve the labour market integration of refugees? Evidence from a field experiment," Munich Reprints in Economics 78214, University of Munich, Department of Economics.
    4. Grigoriadis, Theocharis N. & Moschos, Dimitrios, 2023. "Farewell Anatolia: Refugees & the rise of the Greek Left," European Journal of Political Economy, Elsevier, vol. 77(C).
    5. Braun, Sebastian & Kramer, Anica & Kvasnicka, Michael, 2017. "Local labor markets and the persistence of population shocks," Ruhr Economic Papers 712, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
    6. Hiba MOHAMMAD & Amira KOBEISSI, 2020. "Does The Refugees Go Better With Employment? An Online Survey About Employment Status Of Third Countries Refugees In Europe," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 14(1), pages 836-842, November.
    7. Michael Wyrwich, 2018. "Migration restrictions and long-term regional development: evidence from large-scale expulsions of Germans after World War II," Jena Economics Research Papers 2018-002, Friedrich-Schiller-University Jena.
    8. Thomas K. Bauer & Matthias Giesecke & Laura M. Janisch, 2019. "The Impact of Forced Migration on Mortality: Evidence From German Pension Insurance Records," Demography, Springer;Population Association of America (PAA), vol. 56(1), pages 25-47, February.
    9. Becker, Sascha O. & Ferrara, Andreas, 2019. "Consequences of forced migration: A survey of recent findings," Labour Economics, Elsevier, vol. 59(C), pages 1-16.

  4. Dwenger, Nadja & Kleven, Henrik & Rasul, Imran & Rincke, Johannes, 2016. "Extrinsic and intrinsic motivations for tax compliance: evidence from a field experiment in Germany," LSE Research Online Documents on Economics 66118, London School of Economics and Political Science, LSE Library.

    Cited by:

    1. Cala, Petr & Havranek, Tomas & Irsova, Zuzana & Matousek, Jindrich & Novak, Jiri, 2022. "Financial Incentives and Performance: A Meta-Analysis of Economics Evidence," EconStor Preprints 265535, ZBW - Leibniz Information Centre for Economics.
    2. Miloš Fišar & Ondřej Krčál & Jiří Špalek & Rostislav Staněk & James Tremewan, 2019. "A Competitive Audit Selection Mechanism with Incomplete Information," MUNI ECON Working Papers 2019-08, Masaryk University, revised Feb 2023.
    3. Dong, Sarah & Sinning, Mathias, 2021. "Trying to Make a Good First Impression: A Natural Field Experiment to Engage New Entrants to the Tax System," IZA Discussion Papers 14253, Institute of Labor Economics (IZA).
    4. Philipp Doerrenberg & Andreas Peichl, 2017. "Tax morale and the role of social norms and reciprocity - Evidence from a randomized survey experiment," ifo Working Paper Series 242, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    5. Christoph Engel, 2016. "Experimental Criminal Law. A Survey of Contributions from Law, Economics and Criminology," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2016_07, Max Planck Institute for Research on Collective Goods.
    6. Columbus, Simon & Feld, Lars P. & Kasper, Matthias & Rablen, Matthew D., 2023. "Behavioural Responses to Unfair Institutions: Experimental Evidence on Rule Compliance, Norm Polarisation, and Trust," IZA Discussion Papers 16346, Institute of Labor Economics (IZA).
    7. Kotakorpi, Kaisa & Nurminen, Tuomas & Miettinen, Topi & Metsälampi, Satu, 2024. "Bearing the burden — Implications of tax reporting institutions on evasion and incidence," Journal of Economic Behavior & Organization, Elsevier, vol. 220(C), pages 81-134.
    8. Cullen, Julie Berry & Turner, Nicholas & Washington, Ebonya, 2021. "Political Alignment, Attitudes Toward Government, and Tax Evasion," University of California at San Diego, Economics Working Paper Series qt6t47w08g, Department of Economics, UC San Diego.
    9. Persson, Torsten & Besley, Tim & Jensen, Anders, 2015. "Norms, Enforcement, and Tax Evasion," CEPR Discussion Papers 10372, C.E.P.R. Discussion Papers.
    10. Kühne, Daniela, 2020. "Reaction to ambiguity as a signal for tax reporting aggressiveness: Evidence from German income tax return data," Passauer Diskussionspapiere, Betriebswirtschaftliche Reihe B-44-20, University of Passau, Faculty of Business and Economics.
    11. Cyan, Musharraf R. & Koumpias, Antonios M. & Martinez-Vazquez, Jorge, 2017. "The effects of mass media campaigns on individual attitudes towards tax compliance; quasi-experimental evidence from survey data in Pakistan," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 70(C), pages 10-22.
    12. Frimmel, Wolfgang & Halla, Martin & Paetzold, Joerg, 2017. "The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria," Working Papers in Economics 2018-1, University of Salzburg, revised 29 Jun 2018.
    13. Colin C. Williams, 2014. "Confronting the Shadow Economy," Books, Edward Elgar Publishing, number 15370.
    14. Gaetano Lisi, 2019. "Slippery slope framework, tax morale and tax compliance: a theoretical integration and an empirical assessment," Discussion Papers in Economic Behaviour 0219, University of Valencia, ERI-CES.
    15. Ciziceno, Marco & Pizzuto, Pietro, 2022. "Life satisfaction and tax morale: The role of trust in government and cultural orientation," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 97(C).
    16. DeAngelo, Gregory & Gee, Laura Katherine, 2018. "Peers or Police? Detection and Sanctions in the Provision of Public Goods," IZA Discussion Papers 11540, Institute of Labor Economics (IZA).
    17. Menkhoff, Lukas & Miethe, Jakob, 2019. "Tax evasion in new disguise? Examining tax havens' international bank deposits," Journal of Public Economics, Elsevier, vol. 176(C), pages 53-78.
    18. Filomena Garcia & Luca David Opromolla & Andrea Vezzulli & Rafael Marques, 2018. "The Effects of Official and Unofficial Information on Tax Compliance," CAEPR Working Papers 2018-004, Center for Applied Economics and Policy Research, Department of Economics, Indiana University Bloomington.
    19. Bhattacharya, Haimanti & Dugar, Subhasish, 2022. "Business norm versus norm-nudge as a contract-enforcing mechanism: Evidence from a real marketplace," European Economic Review, Elsevier, vol. 144(C).
    20. Blacklow, Paul & Corman, Amy Beth & Sibly, Hugh, 2018. "The demand and supply for esteem: an experimental analysis," Working Papers 2018-03, University of Tasmania, Tasmanian School of Business and Economics.
    21. Lucia Del Carpio & Samuel Kapon & Sylvain Chassang, 2022. "Using Divide-and-Conquer to Improve Tax Collection: Evidence from the Field," Working Papers 301, Princeton University, Department of Economics, Center for Economic Policy Studies..
    22. Andrew J. Bibler & Keith F. Teltser & Mark J. Tremblay, 2021. "Inferring Tax Compliance from Pass-Through: Evidence from Airbnb Tax Enforcement Agreements," The Review of Economics and Statistics, MIT Press, vol. 103(4), pages 636-651, October.
    23. Berger, Melissa & Fellner-Röhling, Gerlinde & Sausgruber, Rupert & Traxler, Christian, 2016. "Higher taxes, more evasion? Evidence from border differentials in TV license fees," Journal of Public Economics, Elsevier, vol. 135(C), pages 74-86.
    24. Dharmapala, Dhammika, 2016. "Cross-border tax evasion under a unilateral FATCA regime," Journal of Public Economics, Elsevier, vol. 141(C), pages 29-37.
    25. Antinyan, Armenak & Asatryan, Zareh, 2019. "Nudging for tax compliance: A meta-analysis," ZEW Discussion Papers 19-055, ZEW - Leibniz Centre for European Economic Research.
    26. Sylvain Chassang & Lucia Del Carpio & Samuel Kapon, 2022. "Using Divide and Conquer to Improve Tax Collection: Theory and Laboratory Evidence," Working Papers 299, Princeton University, Department of Economics, Center for Economic Policy Studies..
    27. Simeon Schächtele & Huáscar Eguino & Soraya Roman, 2023. "Fiscal Exchange and Tax Compliance: Evidence From a Field Experiment," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 42(3), pages 796-814, June.
    28. Fisar, Milos & Reggiani, Tommaso & Sabatini, Fabio & Spalek, Jir, 2021. "Media negativity bias and tax compliance: Experimental evidence," Cardiff Economics Working Papers E2021/26, Cardiff University, Cardiff Business School, Economics Section.
    29. Platteau, Jean-Philippe & Bourguignon, François, 2017. "Optimal Management of Transfers: an Odd Paradox," CEPR Discussion Papers 12234, C.E.P.R. Discussion Papers.
    30. Bergolo, Marcelo & Ceni, Rodrigo & Cruces, Guillermo & Giaccobasso, Matias & Perez-Truglia, Ricardo, 2019. "Tax Audits as Scarecrows. Evidence from a Large-Scale Field Experiment," IZA Discussion Papers 12335, Institute of Labor Economics (IZA).
    31. Fišar, Miloš & Reggiani, Tommaso G. & Sabatini, Fabio & Špalek, Jiří, 2020. "Media Bias and Tax Compliance: Experimental Evidence," IZA Discussion Papers 12938, Institute of Labor Economics (IZA).
    32. Anne Brockmeyer & Spencer Smith & Marco Hernandez & Stewart Kettle, 2019. "Casting a Wider Tax Net: Experimental Evidence from Costa Rica," American Economic Journal: Economic Policy, American Economic Association, vol. 11(3), pages 55-87, August.
    33. Benno Torgler, 2022. "The power of public choice in law and economics," Journal of Economic Surveys, Wiley Blackwell, vol. 36(5), pages 1410-1453, December.
    34. Blesse, Sebastian, 2023. "Do your tax problems make tax evasion seem more justifiable? Evidence from a survey experiment," European Journal of Political Economy, Elsevier, vol. 78(C).
    35. Benoît Le Maux & Sarah Necker, 2023. "Honesty nudges: Effect varies with content but not with timing," Post-Print hal-04037884, HAL.
    36. Meléndez-Jiménez, Miguel A. & Morales, Antonio J. & Rodero Cosano, Javier, 2022. "Engaging academic staff in the quality assurance system in higher education: A field experiment," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 100(C).
    37. Vollaard, Ben, 2015. "Temporal Displacement of Environmental Crime : Evidence from Marine Oil Pollution," Other publications TiSEM 6bbaaff7-4d6f-4c9e-987b-f, Tilburg University, School of Economics and Management.
    38. Nadja Dwenger & Lukas Treber, 2022. "Shaming for Tax Enforcement," Management Science, INFORMS, vol. 68(11), pages 8202-8233, November.
    39. De Neve, Jan-Emmanuel & Imbert Clement & Spinnewijn, Johannes & Tsankova, Teodora & Luts, Maarten, 2020. "How to Improve Tax Compliance? Evidence from Population-wide Experiments in Belgium," The Warwick Economics Research Paper Series (TWERPS) 1252, University of Warwick, Department of Economics.
    40. Engel, Christoph & Zamir, Eyal, 2024. "Is transparency a blessing or a curse? An experimental horse race between accountability and extortionary corruption," International Review of Law and Economics, Elsevier, vol. 78(C).
    41. Amedeo Argentiero & Sandro Casal & Luigi Mittone & Azzurra Morreale, 2021. "Tax evasion and inequality: some theoretical and empirical insights," Economics of Governance, Springer, vol. 22(4), pages 309-320, December.
    42. Fabio Lamantia & Mario Pezzino & Fabio Tramontana, 2017. "Tax Evasion, Intrinsic Motivation, and the Evolutionary Effects of Tax Reforms," Economics Discussion Paper Series 1707, Economics, The University of Manchester.
    43. Perez-Truglia, Ricardo & Troiano, Ugo, 2018. "Shaming tax delinquents," Journal of Public Economics, Elsevier, vol. 167(C), pages 120-137.
    44. Samiji, Ally A. & Chegere, Martin J. & Ruhinduka, Remidius D., 2023. "The Effect of Carrot and Stick Measures in Fostering Taxpayer Compliance in Tanzania: Evidence from a Laboratory Experiment," African Journal of Economic Review, African Journal of Economic Review, vol. 11(5), December.
    45. Andor, Mark A. & Fels, Katja M. & Renz, Jan & Rzepka, Sylvi, 2018. "Do planning prompts increase educational success? Evidence from randomized controlled trials in MOOCs," Ruhr Economic Papers 790, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
    46. Blesse, Sebastian, 2021. "Are your tax problems an opportunity not to pay taxes? Evidence from a randomized survey experiment," ZEW Discussion Papers 21-040, ZEW - Leibniz Centre for European Economic Research.
    47. Charles Bellemare & Marvin Deversi & Florian Englmaier, 2019. "Complexity and Distributive Fairness Interact in Affecting Compliance Behavior," CESifo Working Paper Series 7899, CESifo.
    48. Martin Dufwenberg & Katarina Nordblom, 2022. "Tax evasion with a conscience," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 24(1), pages 5-29, February.
    49. Yogama, Eko Arief & Gray, Daniel J. & Rablen, Matthew D., 2024. "Nudging for prompt tax penalty payment: Evidence from a field experiment in Indonesia," Journal of Economic Behavior & Organization, Elsevier, vol. 224(C), pages 548-579.
    50. Pierre C. Boyer & Nadja Dwenger & Johannes Rincke, 2016. "Do Norms on Contribution Behavior Affect Intrinsic Motivation? Field-Experimental Evidence from Germany," CESifo Working Paper Series 5998, CESifo.
    51. José García-Montalvo & Amedeo Piolatto & Josep M. Raya, 2019. "Transaction-tax Evasion in the Housing Market," Working Papers 1080, Barcelona School of Economics.
    52. James Alm, 2019. "What Motivates Tax Compliance?," Journal of Economic Surveys, Wiley Blackwell, vol. 33(2), pages 353-388, April.
    53. Engelmann, Dirk & Friedrichsen, Jana, 2018. "Who Cares About Social Image?," Rationality and Competition Discussion Paper Series 61, CRC TRR 190 Rationality and Competition.
    54. Martinangeli, Andrea F.M. & Windsteiger, Lisa, 2024. "Inequality shapes the propagation of unethical behaviours: Cheating responses to tax evasion along the income distribution," Journal of Economic Behavior & Organization, Elsevier, vol. 220(C), pages 135-181.
    55. Doerr, Annabelle & Necker, Sarah, 2021. "Collaborative tax evasion in the provision of services to consumers: A field experiment," ZEW Discussion Papers 21-024, ZEW - Leibniz Centre for European Economic Research.
    56. Jonathan L. Weigel & Elie Kabue Ngindu, 2023. "The taxman cometh: Pathways out of a low‐capacity trap in the Democratic Republic of the Congo," Economica, London School of Economics and Political Science, vol. 90(360), pages 1362-1396, October.
    57. López-Luzuriaga, Andrea & Scartascini, Carlos, 2018. "Compliance Spillovers across Taxes: The Role of Penalties and Detection," IDB Publications (Working Papers) 9293, Inter-American Development Bank.
    58. Biddle, Nicholas & Fels, Katja M. & Sinning, Mathias, 2018. "Behavioral insights on business taxation: Evidence from two natural field experiments," Journal of Behavioral and Experimental Finance, Elsevier, vol. 18(C), pages 30-49.
    59. Sixia Chen & Yuan Fang & Shengfeng Lu & Haotian Zhang, 2024. "Tackle spurious invoices challenges to VAT compliance: a quasi-experiment of input VAT deduction reform in China," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(5), pages 1342-1387, October.
    60. Robert Dur & Ben Vollaard, 2013. "Salience of Law Enforcement: A Field Experiment," Tinbergen Institute Discussion Papers 17-007/VII, Tinbergen Institute.
    61. Hebous, Shafik & Jia, Zhiyang & Løyland, Knut & Thoresen, Thor O. & Øvrum, Arnstein, 2023. "Do Audits Improve Future Tax Compliance in the Absence of Penalties? Evidence from Random Audits in Norway," Journal of Economic Behavior & Organization, Elsevier, vol. 207(C), pages 305-326.
    62. Sinning, Mathias & Zhang, Yinjunjie, 2023. "Social norms or enforcement? A natural field experiment to improve traffic and parking fine compliance," Journal of Economic Behavior & Organization, Elsevier, vol. 210(C), pages 43-60.
    63. Alex Rees-Jones & Kyle T. Rozema, 2019. "Price Isn’t Everything: Behavioral Response around Changes in Sin Taxes," NBER Working Papers 25958, National Bureau of Economic Research, Inc.
    64. Pomeranz, Dina & Vila-Belda, José, 2019. "Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities," CEPR Discussion Papers 13688, C.E.P.R. Discussion Papers.
    65. Manwaring, Priya & Regan, Tanner Weldon Dean, 2023. "Public disclosure and tax compliance: evidence from Uganda," LSE Research Online Documents on Economics 121298, London School of Economics and Political Science, LSE Library.
    66. Benno Torgler, 2021. "The Power of Public Choice in Law and Economics," CREMA Working Paper Series 2021-04, Center for Research in Economics, Management and the Arts (CREMA).
    67. Musharraf Rasool Cyan & Antonios M. Koumpias & Jorge Martinez-Vazquez, 2016. "The Determinants of Tax Morale in Pakistan," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1607, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    68. Liu, Shen & Colson, Gregory & Hao, Na & Wetzstein, Michael, 2018. "Toward an optimal household solar subsidy: A social-technical approach," Energy, Elsevier, vol. 147(C), pages 377-387.
    69. Fabio Lamantia & Mario Pezzino, 2021. "Social norms and evolutionary tax compliance," Manchester School, University of Manchester, vol. 89(4), pages 385-405, July.
    70. Alessandro Cascavilla & Jordi Ripollés & Andrea Morone, 2024. "Tax morale and social capital: An empirical investigation among European citizens," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 95(2), pages 441-476, June.
    71. Nordblom, Katarina, 2017. "Tax Morale and Policy Intervention," Working Papers in Economics 711, University of Gothenburg, Department of Economics.
    72. Castro, Juan Francisco & Velásquez, Daniel & Beltrán, Arlette & Yamada, Gustavo, 2022. "The direct and indirect effects of messages on tax compliance: Experimental evidence from Peru," Journal of Economic Behavior & Organization, Elsevier, vol. 203(C), pages 483-518.
    73. Saulı̄tis, Andris, 2023. "Nudging debtors with non-performing loans: Evidence from three field experiments," Journal of Behavioral and Experimental Finance, Elsevier, vol. 37(C).
    74. Islam, Md. Rabiul & Madsen, Jakob B. & Doucouliagos, Hristos, 2018. "Does inequality constrain the power to tax? Evidence from the OECD," European Journal of Political Economy, Elsevier, vol. 52(C), pages 1-17.
    75. James Alm & William D. Schulze & Carrie von Bose & Jubo Yan, 2019. "Appeals to Social Norms and Taxpayer Compliance," Southern Economic Journal, John Wiley & Sons, vol. 86(2), pages 638-666, October.
    76. Biddle, Nicholas & Fels, Katja & Sinning, Mathias, 2017. "Behavioral Insights and Business Taxation: Evidence from Two Randomized Controlled Trials," IZA Discussion Papers 10795, Institute of Labor Economics (IZA).
    77. Tom Lane & Daniele Nosenzo & Silvia Sonderegger, 2023. "Law and Norms: Empirical Evidence," American Economic Review, American Economic Association, vol. 113(5), pages 1255-1293, May.
    78. Friedrichsen, Jana, 2018. "Signals Sell: Product Lines when Consumers Differ Both in Taste for Quality and Image Concern," Rationality and Competition Discussion Paper Series 70, CRC TRR 190 Rationality and Competition.
    79. Sergio Galletta & Tommaso Giommoni, 2024. "War Violence Exposure and Tax Compliance," CESifo Working Paper Series 11230, CESifo.
    80. Antoine Beretti & Charles Figuieres & Gilles Grolleau, 2019. "How to turn crowding-out into crowding-in? An innovative instrument and some law-related examples," Post-Print hal-02289365, HAL.
    81. López-Luzuriaga, Andrea & Scartascini, Carlos, 2023. "Willing but Unable to Pay?: The Role of Gender in Tax Compliance," IDB Publications (Working Papers) 12983, Inter-American Development Bank.
    82. Nathalie Etchart-vincent & Marisa Ratto & Emmanuelle Taugourdeau, 2024. "Why should I comply with taxes if others don't?: an experimental study testing informational effects," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-04635966, HAL.
    83. Engel, Christoph & Mittone, Luigi & Morreale, Azzurra, 2020. "Tax morale and fairness in conflict an experiment," Journal of Economic Psychology, Elsevier, vol. 81(C).
    84. Tanner Regan & Priya Manwaring, 2023. "Public Disclosure and Tax Compliance: Evidence from Uganda," Working Papers 2023-04, The George Washington University, Institute for International Economic Policy.
    85. Pablo Balán & Augustin Bergeron & Gabriel Tourek & Jonathan L. Weigel, 2022. "Local Elites as State Capacity: How City Chiefs Use Local Information to Increase Tax Compliance in the Democratic Republic of the Congo," American Economic Review, American Economic Association, vol. 112(3), pages 762-797, March.
    86. Advani, Arun, 2020. "Who does and doesn’t pay taxes?," The Warwick Economics Research Paper Series (TWERPS) 1321, University of Warwick, Department of Economics.
    87. Koessler, Ann-Kathrin & Torgler, Benno & Feld, Lars P. & Frey, Bruno S., 2018. "Commitment to pay taxes: Results from field and laboratory experiments," Freiburg Discussion Papers on Constitutional Economics 18/06, Walter Eucken Institut e.V..
    88. Fatas, Enrique & Morales, Antonio J. & Sonntag, Axel, 2020. "Empowering consumers to reduce corporate tax avoidance: Theory and Experiments," IHS Working Paper Series 21, Institute for Advanced Studies.
    89. Martin Brown & Jan Schmitz & Christian Zehnder, 2023. "Moral Constraints, Social Norm Enforcement and Strategic Default in Weak and Strong Economic Conditions," Working Papers 23.03, Swiss National Bank, Study Center Gerzensee.
    90. Dwenger, Nadja & Bittschi, Benjamin & Rincke, Johannes, 2020. "Water the Flowers You Want to Grow? Evidence on Private Recognition and Donor Loyalty," CEPR Discussion Papers 14996, C.E.P.R. Discussion Papers.
    91. Sandro Casal & Veronika Grimm & Simeon Schächtele, 2019. "Taxation with Mobile High-Income Agents: Experimental Evidence on Tax Compliance and Equity Perceptions," Games, MDPI, vol. 10(4), pages 1-29, October.
    92. Kristina M. Bott & Alexander Cappelen & Erik Ø. Sørensen & Bertil Tungodden, 2017. "You've Got Mail: A Randomised Field Experiment on Tax Evasion," Working Papers 2017-051, Human Capital and Economic Opportunity Working Group.
    93. Cinzia Castiglioni & Edoardo Lozza & Eric Dijk & Wilco W. Dijk, 2019. "Two sides of the same coin? An investigation of the effects of frames on tax compliance and charitable giving," Palgrave Communications, Palgrave Macmillan, vol. 5(1), pages 1-10, December.
    94. Kayo Murakami & Hideki Shimada & Yoshiaki Ushifusa & Takanori Ida, 2022. "Heterogeneous Treatment Effects Of Nudge And Rebate: Causal Machine Learning In A Field Experiment On Electricity Conservation," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 63(4), pages 1779-1803, November.
    95. C. Yiwei Zhang & Jeffrey Hemmeter & Judd B. Kessler & Robert D. Metcalfe & Robert Weathers, 2023. "Nudging Timely Wage Reporting: Field Experimental Evidence from the U.S. Supplemental Security Income Program," Management Science, INFORMS, vol. 69(3), pages 1341-1353, March.
    96. James Alm & Lilith Burgstaller & Arrita Domi & Amanda März & Matthias Kasper, 2023. "Nudges, Boosts, and Sludge: Using New Behavioral Approaches to Improve Tax Compliance," Economies, MDPI, vol. 11(9), pages 1-22, September.
    97. Juan F. Castro & Daniel Velásquez & Arlette Beltrán & Gustavo Yamada, 2020. "Spillovers and Long Run Effects of Messages on Tax Compliance: Experimental Evidence from Peru," Working Papers 174, Peruvian Economic Association.
    98. Garz, Marcel & Pagels, Verena, 2018. "Cautionary tales: Celebrities, the news media, and participation in tax amnesties," Journal of Economic Behavior & Organization, Elsevier, vol. 155(C), pages 288-300.
    99. Kaisa Kotakorpiⓡ & Tuomas Nurminenⓡ & Topi Miettinen ⓡ & Satu Metsälampiⓡ & Kaisa Kotakorpi, 2022. "Bearing the Burden - Implications of Tax Reporting Institutions and Image Concerns on Evasion and Incidence," CESifo Working Paper Series 9791, CESifo.
    100. Stefan Petranov & Ìilena Angelova & Lillyana Georgieva & Radostina Ivcheva & Nino Avreyski, 2023. "Is Tax Morale Homogeneous in Bulgaria?," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 64-87.
    101. Diana Falsetta & Jennifer K. Schafer & George T. Tsakumis, 2024. "How Government Spending Impacts Tax Compliance," Journal of Business Ethics, Springer, vol. 190(2), pages 513-530, March.
    102. Ortega, Daniel & Scartascini, Carlos, 2020. "Don’t blame the messenger. The Delivery method of a message matters," Journal of Economic Behavior & Organization, Elsevier, vol. 170(C), pages 286-300.
    103. Esteban Muñoz Sobrado, 2022. "Taxing Moral Agents," CESifo Working Paper Series 9867, CESifo.
    104. Besley, Timothy & Dray, Sacha, 2024. "Trust and state effectiveness: the political economy of compliance," LSE Research Online Documents on Economics 122535, London School of Economics and Political Science, LSE Library.
    105. Gillitzer, Christian & Sinning, Mathias, 2018. "Nudging Businesses to Pay Their Taxes: Does Timing Matter?," IZA Discussion Papers 11599, Institute of Labor Economics (IZA).
    106. Fjeldstad, Odd-Helge & Kagoma, Cecilia & Mdee, Ephraim & Sjursen, Ingrid Hoem & Somville, Vincent, 2020. "The customer is king: Evidence on VAT compliance in Tanzania," World Development, Elsevier, vol. 128(C).
    107. Doerrenberg, Philipp & Schmitz, Jan, 2015. "Tax Compliance and Information Provision: A Field Experiment with Small Firms," IZA Discussion Papers 9013, Institute of Labor Economics (IZA).
    108. Joel Slemrod & Obeid Ur Rehman & Mazhar Waseem & Mazhar Waseem, 2020. "How do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan," CESifo Working Paper Series 8152, CESifo.
    109. Name-Correa, Alvaro J. & Yildirim, Huseyin, 2016. "“Giving” in to social pressure," Games and Economic Behavior, Elsevier, vol. 99(C), pages 99-116.
    110. Cronert, Axel, 2019. "Is regulatory compliance by employers possible without enforcement? Evidence from the Swedish labor market," Working Paper Series 2019:23, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    111. Riedel, Nadine & Strohmaier, Kristina & Lediga, Collen, 2019. "Spatial Tax Enforcement Spillovers: Evidence from South Africa," VfS Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy 203500, Verein für Socialpolitik / German Economic Association.
    112. Enrique Fatas & Daniele Nosenzo & Martin Sefton & Daniel John Zizzo, 2015. "A self-funding reward mechanism for tax compliance," Working Paper series, University of East Anglia, Centre for Behavioural and Experimental Social Science (CBESS) 15-16, School of Economics, University of East Anglia, Norwich, UK..
    113. Casal, Sandro & Faillo, Marco & Mittone, Luigi, 2022. "I want to pay! - Identifying the Unconditional Tax Propensity (UTP)," Journal of Economic Behavior & Organization, Elsevier, vol. 197(C), pages 103-114.
    114. Werner, Peter & Riedl, Arno, 2018. "The role of experiments for policy design," Research Memorandum 022, Maastricht University, Graduate School of Business and Economics (GSBE).
    115. ten Kate, Fabian & Klasing, Mariko J. & Milionis, Petros, 2023. "Societal diversity, group identities and their implications for tax morale," Journal of Comparative Economics, Elsevier, vol. 51(3), pages 1048-1067.
    116. Giulia Mascagni, 2018. "From The Lab To The Field: A Review Of Tax Experiments," Journal of Economic Surveys, Wiley Blackwell, vol. 32(2), pages 273-301, April.
    117. Hallsworth, Michael & List, John A. & Metcalfe, Robert D. & Vlaev, Ivo, 2017. "The behavioralist as tax collector: Using natural field experiments to enhance tax compliance," Journal of Public Economics, Elsevier, vol. 148(C), pages 14-31.
    118. Arno Apffelstaedt & Jana Freundt, 2022. "Corrupted Votes and Rule Compliance," ECONtribute Discussion Papers Series 137, University of Bonn and University of Cologne, Germany.
    119. Carrillo, Paul E. & Castro, Edgar & Scartascini, Carlos, 2021. "Public good provision and property tax compliance: Evidence from a natural experiment," Journal of Public Economics, Elsevier, vol. 198(C).
    120. Kamm, Aaron & Koch, Christian & Nikiforakis, Nikos, 2021. "The ghost of institutions past: History as an obstacle to fighting tax evasion?," European Economic Review, Elsevier, vol. 132(C).
    121. Laila AitBihiOuali & Olivier Bargain, 2021. "Undeclared Work – Evidence from France," Economie et Statistique / Economics and Statistics, Institut National de la Statistique et des Etudes Economiques (INSEE), issue 526-527, pages 71-92.
    122. Saulitis, Andris & Chapkovski, Philipp, 2023. "Investigating Tax Compliance with Mixed-Methods Approach: The Effect of Normative Appeals Among the Firms in Latvia," MPRA Paper 116560, University Library of Munich, Germany.
    123. Schächtele, Simeon & Eguino, Huáscar & Roman, Soraya, 2022. "Improving taxpayer registration through nudging? Field experimental evidence from Brazil," World Development, Elsevier, vol. 154(C).
    124. Dwenger, Nadja & Treber, Lukas, 2018. "Shaming for tax enforcement: Evidence from a new policy," Hohenheim Discussion Papers in Business, Economics and Social Sciences 21-2018, University of Hohenheim, Faculty of Business, Economics and Social Sciences.
    125. Sloboda, Matúš & Pavlovský, Patrik & Sičáková-Beblavá, Emília, 2024. "Simplify and Deter: Nudging waste collection fee debtors," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 111(C).
    126. Duryea, Suzanne & Martínez, Claudia & Smith, Raimundo, 2024. "Disability Employment Quotas: Effects of Laws and Nudges," IDB Publications (Working Papers) 13375, Inter-American Development Bank.
    127. Adena, Maja, 2021. "How can we improve tax incentives for charitable giving? Lessons from field experiments in fundraising," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 344-353.
    128. Sylvain Chassang & Lucia Del Carpio & Samuel Kapon, 2020. "Making the Most of Limited Government Capacity: Theory and Experiment," Working Papers 2020-7, Princeton University. Economics Department..
    129. Shaun Larcom & Luca A. Panzone & Timothy Swanson, 2017. "Follow-the-leader? Measuring the internalisation of law," CIES Research Paper series 50-2017, Centre for International Environmental Studies, The Graduate Institute.
    130. David Rodriguez-Justicia & Bernd Theilen, 2023. "Ideological alignment, public sector size and tax morale: empirical evidence from OECD economies," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-11, December.
    131. Blaufus, Kay & Hundsdoerfer, Jochen & Jacob, Martin & Sünwoldt, Matthias, 2016. "Does legality matter? The case of tax avoidance and evasion," Journal of Economic Behavior & Organization, Elsevier, vol. 127(C), pages 182-206.
    132. Tsikas, Stefanos A. & Wagener, Andreas, 2018. "Bringing Tax Avoiders to Light: Moral Framing and Shaming in a Public Goods Experiment," Hannover Economic Papers (HEP) dp-633, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
    133. Kaisa Kotakorpi & Tuomas Nurminen & Topi Miettinen & Satu Metsälampi, 2022. "Bearing the burden – Implications of tax reporting institutions and image concerns on evasion and incidence," Working Papers 3, Finnish Centre of Excellence in Tax Systems Research.
    134. Joel Slemrod & Obeid Ur Rehman & Mazhar Waseem, 2019. "Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan," NBER Working Papers 25623, National Bureau of Economic Research, Inc.
    135. Kaisa Kotakorpi & Satu Metsälampi & Topi Miettinen & Tuomas Nurminen, 2019. "The effect of reporting institutions on tax evasion:Evidence from the lab," Discussion Papers 127, Aboa Centre for Economics.
    136. Grundmann, Susanna & Graf Lambsdorff, Johann, 2017. "How income and tax rates provoke cheating – An experimental investigation of tax morale," Journal of Economic Psychology, Elsevier, vol. 63(C), pages 27-42.
    137. Friedrichsen, Jana, 2016. "Signals sell: Designing a product line when consumers have social image concerns," Discussion Papers, Research Unit: Market Behavior SP II 2016-202, WZB Berlin Social Science Center.
    138. Trung V Vu, 2023. "Long-term relatedness and income distribution: understanding the deep roots of inequality," Oxford Economic Papers, Oxford University Press, vol. 75(3), pages 704-728.

  5. Nadja Dwenger & Tim Lohse, 2016. "Do Individuals Put Effort into Lying? Evidence from a Compliance Experiment," CESifo Working Paper Series 5805, CESifo.

    Cited by:

    1. Tim Lohse & Salmai Qari, 2018. "Video Recordings in Experiments – Are There Effects on Self-Selection or the Outcome of the Experiment?," Discussion Papers of DIW Berlin 1751, DIW Berlin, German Institute for Economic Research.
    2. Tim Lohse & Salmai Qari, 2018. "Video recordings in experiments – Are there effects on self-selection or the outcome of the experiment?," Economics Bulletin, AccessEcon, vol. 38(3), pages 1381-1394.

  6. Pierre C. Boyer & Nadja Dwenger & Johannes Rincke, 2016. "Do Norms on Contribution Behavior Affect Intrinsic Motivation? Field-Experimental Evidence from Germany," CESifo Working Paper Series 5998, CESifo.

    Cited by:

    1. Cala, Petr & Havranek, Tomas & Irsova, Zuzana & Matousek, Jindrich & Novak, Jiri, 2022. "Financial Incentives and Performance: A Meta-Analysis of Economics Evidence," EconStor Preprints 265535, ZBW - Leibniz Information Centre for Economics.
    2. Philipp Doerrenberg & Andreas Peichl, 2017. "Tax morale and the role of social norms and reciprocity - Evidence from a randomized survey experiment," ifo Working Paper Series 242, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    3. Gallier, Carlo & Reif, Christiane & Römer, Daniel, 2017. "Repeated pro-social behavior in the presence of economic interventions," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 69(C), pages 18-28.
    4. Antinyan, Armenak & Asatryan, Zareh, 2019. "Nudging for tax compliance: A meta-analysis," ZEW Discussion Papers 19-055, ZEW - Leibniz Centre for European Economic Research.
    5. Martinangeli, Andrea F.M. & Windsteiger, Lisa, 2024. "Inequality shapes the propagation of unethical behaviours: Cheating responses to tax evasion along the income distribution," Journal of Economic Behavior & Organization, Elsevier, vol. 220(C), pages 135-181.
    6. Eugen Dimant & Gerben A. van Kleef & Shaul Shalvi, 2019. "Requiem for a Nudge: Framing Effects in Nudging Honesty," Discussion Papers 2019-14, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham.
    7. Friedrichsen, Jana, 2018. "Signals Sell: Product Lines when Consumers Differ Both in Taste for Quality and Image Concern," Rationality and Competition Discussion Paper Series 70, CRC TRR 190 Rationality and Competition.
    8. Cinzia Castiglioni & Edoardo Lozza & Eric Dijk & Wilco W. Dijk, 2019. "Two sides of the same coin? An investigation of the effects of frames on tax compliance and charitable giving," Palgrave Communications, Palgrave Macmillan, vol. 5(1), pages 1-10, December.
    9. Werner, Peter & Riedl, Arno, 2018. "The role of experiments for policy design," Research Memorandum 022, Maastricht University, Graduate School of Business and Economics (GSBE).
    10. Naoko Okuyama & Mototsugu Fukushige, 2021. "Limited Prosocial Response: Post‐Disaster Charitable Behavior of Public Sector Workers," Kyklos, Wiley Blackwell, vol. 74(1), pages 77-102, February.
    11. Shaun Larcom & Luca A. Panzone & Timothy Swanson, 2017. "Follow-the-leader? Measuring the internalisation of law," CIES Research Paper series 50-2017, Centre for International Environmental Studies, The Graduate Institute.

  7. Nadja Dwenger & Frank M. Fossen & Martin Simmler, 2015. "From Financial to Real Economic Crisis: Evidence from Individual Firm-Bank Relationships in Germany," Discussion Papers of DIW Berlin 1510, DIW Berlin, German Institute for Economic Research.

    Cited by:

    1. Amador, João & Nagengast, Arne J., 2016. "The effect of bank shocks on firm-level and aggregate investment," Discussion Papers 20/2016, Deutsche Bundesbank.
    2. Philip Vermeulen, 2012. "Corporate investment and bank-dependent borrowers during the recent financial crisis," 2012 Meeting Papers 695, Society for Economic Dynamics.
    3. Huber, Kilian, 2018. "Disentangling the effects of a banking crisis: evidence from German firms and counties," LSE Research Online Documents on Economics 87410, London School of Economics and Political Science, LSE Library.
    4. Erika Urbankova & David Krizek, 2020. "Homogeneity of Determinants in the Financial Sector and Investment in EU Countries," Economies, MDPI, vol. 8(1), pages 1-17, February.
    5. Lopomo Beteto Wegner, Danilo, 2024. "Centralized and decentralized lending: Implications of consolidation in the German banking industry," International Review of Economics & Finance, Elsevier, vol. 91(C), pages 1051-1063.

  8. Nadja Dwenger & Frank M Fossen & Martin Simmler, 2015. "From financial to real economic crisis: evidence from individual firm¨Cbank relationships in Germany," Working Papers 1516, Oxford University Centre for Business Taxation.

    Cited by:

    1. Amador, João & Nagengast, Arne J., 2016. "The effect of bank shocks on firm-level and aggregate investment," Discussion Papers 20/2016, Deutsche Bundesbank.
    2. Philip Vermeulen, 2012. "Corporate investment and bank-dependent borrowers during the recent financial crisis," 2012 Meeting Papers 695, Society for Economic Dynamics.
    3. Huber, Kilian, 2018. "Disentangling the effects of a banking crisis: evidence from German firms and counties," LSE Research Online Documents on Economics 87410, London School of Economics and Political Science, LSE Library.
    4. Erika Urbankova & David Krizek, 2020. "Homogeneity of Determinants in the Financial Sector and Investment in EU Countries," Economies, MDPI, vol. 8(1), pages 1-17, February.
    5. Lopomo Beteto Wegner, Danilo, 2024. "Centralized and decentralized lending: Implications of consolidation in the German banking industry," International Review of Economics & Finance, Elsevier, vol. 91(C), pages 1051-1063.

  9. Nadja Dwenger & Dorothea Kübler & Georg Weizsäcker, 2014. "Flipping a Coin: Theory and Evidence," CESifo Working Paper Series 4740, CESifo.

    Cited by:

    1. Simone Cerreia-Vioglio & David Dillenberger & Pietro Ortoleva, 2013. "Cautious Expected Utility and the Certainty Effect," PIER Working Paper Archive 13-037, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania.
    2. David Dillenberger & Uzi Segal, 2013. "Skewed Noise," PIER Working Paper Archive 13-066, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania.
    3. Dwenger, Nadja & Kübler, Dorothea & Weizsäcker, Georg, 2018. "Flipping a coin: Evidence from university applications," Journal of Public Economics, Elsevier, vol. 167(C), pages 240-250.

  10. Pierre C. Boyer & Nadja Dwenger & Johannes Rincke, 2014. "Do Taxes Crowd Out Intrinsic Motivation? Field-Experimental Evidence from Germany," Working Papers tax-mpg-rps-2014-23, Max Planck Institute for Tax Law and Public Finance.

    Cited by:

    1. Frimmel, Wolfgang & Halla, Martin & Paetzold, Joerg, 2017. "The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria," Working Papers in Economics 2018-1, University of Salzburg, revised 29 Jun 2018.
    2. Cagala, Tobias & Glogowsky, Ulrich & Rincke, Johannes, 2014. "A field experiment on intertemporal enforcement spillovers," Munich Reprints in Economics 27514, University of Munich, Department of Economics.
    3. Casal, Sandro & Kogler, Christoph & Mittone, Luigi & Kirchler, Erich, 2016. "Tax compliance depends on voice of taxpayers," Journal of Economic Psychology, Elsevier, vol. 56(C), pages 141-150.
    4. Engelmann, Dirk & Friedrichsen, Jana, 2018. "Who Cares About Social Image?," Rationality and Competition Discussion Paper Series 61, CRC TRR 190 Rationality and Competition.
    5. Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin, 2015. "Does legality matter? The case of tax avoidance and evasion," Discussion Papers 2015/23, Free University Berlin, School of Business & Economics.
    6. Erzo F.P. Luttmer & Monica Singhal, 2014. "Tax Morale," NBER Working Papers 20458, National Bureau of Economic Research, Inc.
    7. Dwenger, Nadja & Treber, Lukas, 2018. "Shaming for tax enforcement: Evidence from a new policy," Hohenheim Discussion Papers in Business, Economics and Social Sciences 21-2018, University of Hohenheim, Faculty of Business, Economics and Social Sciences.
    8. Blaufus, Kay & Hundsdoerfer, Jochen & Jacob, Martin & Sünwoldt, Matthias, 2016. "Does legality matter? The case of tax avoidance and evasion," Journal of Economic Behavior & Organization, Elsevier, vol. 127(C), pages 182-206.
    9. Naatu, Felicia & Nyarko, Samuel Anokye & Munim, Ziaul Haque & Alon, Ilan, 2022. "Crowd-out effect on consumers attitude towards corporate social responsibility communication," Technological Forecasting and Social Change, Elsevier, vol. 177(C).
    10. Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin, 2015. "Does legality matter? The case of tax avoidance and evasion," arqus Discussion Papers in Quantitative Tax Research 193, arqus - Arbeitskreis Quantitative Steuerlehre.
    11. Friedrichsen, Jana, 2016. "Signals sell: Designing a product line when consumers have social image concerns," Discussion Papers, Research Unit: Market Behavior SP II 2016-202, WZB Berlin Social Science Center.

  11. Dwenger, Nadja & Kleven, Henrik & Rasul, Imran & Rincke, Johannes, 2014. "Extrinsic vs Intrinsic Motivations for Tax Compliance. Evidence from a Randomized Field Experiment in Germany," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100389, Verein für Socialpolitik / German Economic Association.

    Cited by:

    1. Persson, Torsten & Besley, Tim & Jensen, Anders, 2015. "Norms, Enforcement, and Tax Evasion," CEPR Discussion Papers 10372, C.E.P.R. Discussion Papers.
    2. Koichiro Ito & Takanori Ida & Makoto Tanaka, 2015. "The Persistence of Moral Suasion and Economic Incentives: Field Experimental Evidence from Energy Demand," NBER Working Papers 20910, National Bureau of Economic Research, Inc.
    3. Berger, Melissa & Fellner-Röhling, Gerlinde & Sausgruber, Rupert & Traxler, Christian, 2016. "Higher taxes, more evasion? Evidence from border differentials in TV license fees," Journal of Public Economics, Elsevier, vol. 135(C), pages 74-86.
    4. Cagala, Tobias & Glogowsky, Ulrich & Rincke, Johannes, 2014. "A field experiment on intertemporal enforcement spillovers," Munich Reprints in Economics 27514, University of Munich, Department of Economics.
    5. Egebark, Johan & Ekström, Mathias, 2016. "Can indifference make the world greener?," Journal of Environmental Economics and Management, Elsevier, vol. 76(C), pages 1-13.
    6. Sarah Necker, 2016. "Why do scientists cheat? Insights from behavioral economics," Review of Social Economy, Taylor & Francis Journals, vol. 74(1), pages 98-108, March.
    7. Rincke, Johannes & Boyer, Pierre & Dwenger, Nadja, 2015. "Do Taxes Crowd Out Intrinsic Motivation? Field-Experimental Evidence from Germany," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112951, Verein für Socialpolitik / German Economic Association.
    8. Castro, Lucio & Scartascini, Carlos, 2013. "Tax Compliance and Enforcement in the Pampas: Evidence from a Field Experiment," IDB Publications (Working Papers) 4698, Inter-American Development Bank.
    9. Musharraf Rasool Cyan & Antonios M. Koumpias & Jorge Martinez-Vazquez, 2016. "The Determinants of Tax Morale in Pakistan," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1607, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    10. Ugo Troiano & Ricardo Perez-Truglia, 2015. "Tax Debt Enforcement: Theory and Evidence from a Field Experiment in the United States," 2015 Meeting Papers 134, Society for Economic Dynamics.
    11. Doerrenberg, Philipp & Schmitz, Jan, 2015. "Tax Compliance and Information Provision: A Field Experiment with Small Firms," IZA Discussion Papers 9013, Institute of Labor Economics (IZA).
    12. Kettle,Stewart & Hernandez,Marco & Ruda,Simon & Sanders,Michael, 2016. "Behavioral interventions in tax compliance : evidence from Guatemala," Policy Research Working Paper Series 7690, The World Bank.
    13. Ann-Kathrin Koessler & Benno Torgler & Lars P. Feld & Bruno S. Frey, 2016. "Commitment to Pay Taxes: A Field Experiment on the Importance of Promise," CESifo Working Paper Series 6186, CESifo.
    14. Martin Abraham & Kerstin Lorek & Friedemann Richter & Matthias Wrede, 2015. "Collusive Tax Evasion and Social Norms," CESifo Working Paper Series 5167, CESifo.
    15. Erzo F.P. Luttmer & Monica Singhal, 2014. "Tax Morale," NBER Working Papers 20458, National Bureau of Economic Research, Inc.
    16. Raeni & Astika Sari, 2016. "What are the Challenges in Designing An Effective Personal Income Tax System?," Economics and Finance in Indonesia, Faculty of Economics and Business, University of Indonesia, vol. 62, pages 59-66, April.
    17. Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin, 2015. "Does legality matter? The case of tax avoidance and evasion," arqus Discussion Papers in Quantitative Tax Research 193, arqus - Arbeitskreis Quantitative Steuerlehre.
    18. Kleven, Henrik Jacobsen, 2014. "How can Scandinavians tax so much?," LSE Research Online Documents on Economics 66111, London School of Economics and Political Science, LSE Library.
    19. Colin C. Williams & Friedrich Schneider, 2016. "Measuring the Global Shadow Economy," Books, Edward Elgar Publishing, number 16551.

  12. Dwenger, Nadja & Kübler, Dorothea & Weizsäcker, Georg, 2013. "Preference for randomization: Empirical and experimental evidence," SFB 649 Discussion Papers 2013-004, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.

    Cited by:

    1. Poeschel, Friedrich, 2012. "Assortative matching through signals," VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century 62061, Verein für Socialpolitik / German Economic Association.
    2. Ryan Kendall, 2017. "Aligning Democracy: A Comment on Bruno S. Frey’s “Proposals for a Democracy of the Future”," Homo Oeconomicus: Journal of Behavioral and Institutional Economics, Springer, vol. 34(2), pages 243-251, November.
    3. Christoph Kuzmics & Brian W. Rogers & Xiannong Zhang, 2019. "Is Ellsberg behavior evidence of ambiguity aversion?," Graz Economics Papers 2019-07, University of Graz, Department of Economics.
    4. Kaito Sato, 2011. "Preference for Randomization and Ambiguity Aversion," Discussion Papers 1524, Northwestern University, Center for Mathematical Studies in Economics and Management Science.
    5. Zhang, Peilu & Zhang, Yinjunjie & Palma, Marco A., 2024. "Social roles and competitiveness: My willingness to compete depends on who I am (supposed to be)," Games and Economic Behavior, Elsevier, vol. 143(C), pages 125-151.

  13. Dwenger, Nadja & Kübler, Dorothea & Weizsäcker, Georg, 2013. "Preference for randomization: Empirical and experimental evidence," SFB 649 Discussion Papers 2013-004, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.

    Cited by:

    1. Poeschel, Friedrich, 2012. "Assortative matching through signals," VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century 62061, Verein für Socialpolitik / German Economic Association.
    2. Ryan Kendall, 2017. "Aligning Democracy: A Comment on Bruno S. Frey’s “Proposals for a Democracy of the Future”," Homo Oeconomicus: Journal of Behavioral and Institutional Economics, Springer, vol. 34(2), pages 243-251, November.
    3. Christoph Kuzmics & Brian W. Rogers & Xiannong Zhang, 2019. "Is Ellsberg behavior evidence of ambiguity aversion?," Graz Economics Papers 2019-07, University of Graz, Department of Economics.
    4. Kaito Sato, 2011. "Preference for Randomization and Ambiguity Aversion," Discussion Papers 1524, Northwestern University, Center for Mathematical Studies in Economics and Management Science.
    5. Zhang, Peilu & Zhang, Yinjunjie & Palma, Marco A., 2024. "Social roles and competitiveness: My willingness to compete depends on who I am (supposed to be)," Games and Economic Behavior, Elsevier, vol. 143(C), pages 125-151.

  14. Braun, Sebastian & Dwenger, Nadja & Kübler, Dorothea & Westkamp, Alexander, 2012. "Implementing quotas in university admissions: An experimental analysis," SFB 649 Discussion Papers 2012-005, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.

    Cited by:

    1. Afacan, Mustafa Oguz & Evdokimov, Piotr & Hakimov, Rustamdjan & Turhan, Bertan, 2021. "Parallel Markets in School Choice," ISU General Staff Papers 202106130700001128, Iowa State University, Department of Economics.
    2. Umut Dur & Onur Kesten, 2019. "Sequential versus simultaneous assignment systems and two applications," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 68(2), pages 251-283, September.
    3. Committee, Nobel Prize, 2012. "Alvin E. Roth and Lloyd S. Shapley: Stable allocations and the practice of market design," Nobel Prize in Economics documents 2012-1, Nobel Prize Committee.
    4. Guillen, Pablo & Hakimov, Rustamdjan, 2018. "The effectiveness of top-down advice in strategy-proof mechanisms: A field experiment," European Economic Review, Elsevier, vol. 101(C), pages 505-511.
    5. Ran I. Shorrer & Sandor Sovago, 2017. "Obvious Mistakes in a Strategically Simple College Admissions Environment," Tinbergen Institute Discussion Papers 17-107/V, Tinbergen Institute.
    6. Guillén, Pablo & Hing, Alexander, 2013. "Lying through Their Teeth: Third Party Advice and Truth Telling in a Strategy Proof Mechanism," Working Papers 2013-11, University of Sydney, School of Economics.
    7. Rustamdjan Hakimov & Dorothea Kübler, 2021. "Experiments on centralized school choice and college admissions: a survey," Experimental Economics, Springer;Economic Science Association, vol. 24(2), pages 434-488, June.
    8. Yoan Hermstrüwer, 2019. "Transparency and Fairness in School Choice Mechanisms," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2019_11, Max Planck Institute for Research on Collective Goods.
    9. Kominers, Scott Duke & Sönmez, Tayfun, 2016. "Matching with slot-specific priorities: theory," Theoretical Economics, Econometric Society, vol. 11(2), May.
    10. Ju, Yan & Lin, Deguang & Wang, Dazhong, 2018. "Affirmative action in school choice: A new solution," Mathematical Social Sciences, Elsevier, vol. 92(C), pages 1-9.
    11. Kessel, Dany & Mollerstrom, Johanna & van Veldhuizen, Roel, 2021. "Can simple advice eliminate the gender gap in willingness to compete?," Discussion Papers, Research Unit: Market Behavior SP II 2021-202, WZB Berlin Social Science Center.
    12. Pablo Guillen & Rustamdjan Hakimov, 2017. "Not quite the best response: truth-telling, strategy-proof matching, and the manipulation of others," Experimental Economics, Springer;Economic Science Association, vol. 20(3), pages 670-686, September.
    13. Juan D. Carrillo & Saurabh Singhal, 2016. "Tiered Housing Allocation with Preannounced Rankings: An Experimental Analysis," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 25(1), pages 133-160, March.
    14. Grenet, Julien & He, Yinghua & Kübler, Dorothea, 2019. "Decentralizing centralized matching markets: Implications from early offers in university admissions," Discussion Papers, Research Unit: Market Behavior SP II 2019-208, WZB Berlin Social Science Center.
    15. Yun Liu, 2017. "On the welfare effects of affirmative actions in school choice," Review of Economic Design, Springer;Society for Economic Design, vol. 21(2), pages 121-151, June.
    16. Koutout, Kristine & Dustan, Andrew & Van der Linden, Martin & Wooders, Myrna, 2021. "Mechanism performance under strategy advice and sub-optimal play: A school choice experiment," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 94(C).
    17. Henning Hermes & Daniel Schunk, 2019. "If You Could Read My Mind—An Experimental Beauty-Contest Game with Children," Working Papers 1913, Gutenberg School of Management and Economics, Johannes Gutenberg-Universität Mainz.
    18. Yvonne Giesing & Björn Kauder & Lukas Mergele & Niklas Potrafke & Panu Poutvaara, 2024. "Moving Out of the Comfort Zone: How Cultural Norms Affect Attitudes toward Immigration," CESifo Working Paper Series 10985, CESifo.
    19. Itai Ashlagi & Amin Saberi & Ali Shameli, 2020. "Assignment Mechanisms Under Distributional Constraints," Operations Research, INFORMS, vol. 68(2), pages 467-479, March.
    20. Avinatan Hassidim & Assaf Romm & Ran I. Shorrer, 2021. "The Limits of Incentives in Economic Matching Procedures," Management Science, INFORMS, vol. 67(2), pages 951-963, February.
    21. Thomas Gall & Xiaocheng Hu & Michael Vlassopoulos, 2019. "Dynamic incentive effects of assignment mechanisms: Experimental evidence," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 28(4), pages 687-712, November.
    22. Rees-Jones, Alex, 2018. "Suboptimal behavior in strategy-proof mechanisms: Evidence from the residency match," Games and Economic Behavior, Elsevier, vol. 108(C), pages 317-330.
    23. Ding, Tingting & Schotter, Andrew, 2017. "Matching and chatting: An experimental study of the impact of network communication on school-matching mechanisms," Games and Economic Behavior, Elsevier, vol. 103(C), pages 94-115.
    24. Chen, Yan & Kesten, Onur, 2019. "Chinese college admissions and school choice reforms: An experimental study," Games and Economic Behavior, Elsevier, vol. 115(C), pages 83-100.
    25. Goto, Masahiro & Iwasaki, Atsushi & Kawasaki, Yujiro & Yasuda, Yosuke & Yokoo, Makoto, 2014. "Improving Fairness and Efficiency in Matching with Distributional Constraints: An Alternative Solution for the Japanese Medical Residency Match," MPRA Paper 53409, University Library of Munich, Germany.
    26. Guillen, Pablo & Hakimov, Rustamdjan, 2014. "Monkey see, monkey do: Truth-telling in matching algorithms and the manipulation of others," Discussion Papers, Research Unit: Market Behavior SP II 2014-202, WZB Berlin Social Science Center.

  15. Braun, Sebastian & Dwenger, Nadja & Kübler, Dorothea & Westkamp, Alexander, 2012. "Implementing quotas in university admissions: An experimental analysis," SFB 649 Discussion Papers 2012-005, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.

    Cited by:

    1. Afacan, Mustafa Oguz & Evdokimov, Piotr & Hakimov, Rustamdjan & Turhan, Bertan, 2021. "Parallel Markets in School Choice," ISU General Staff Papers 202106130700001128, Iowa State University, Department of Economics.
    2. Umut Dur & Onur Kesten, 2019. "Sequential versus simultaneous assignment systems and two applications," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 68(2), pages 251-283, September.
    3. Committee, Nobel Prize, 2012. "Alvin E. Roth and Lloyd S. Shapley: Stable allocations and the practice of market design," Nobel Prize in Economics documents 2012-1, Nobel Prize Committee.
    4. Guillen, Pablo & Hakimov, Rustamdjan, 2018. "The effectiveness of top-down advice in strategy-proof mechanisms: A field experiment," European Economic Review, Elsevier, vol. 101(C), pages 505-511.
    5. Ran I. Shorrer & Sandor Sovago, 2017. "Obvious Mistakes in a Strategically Simple College Admissions Environment," Tinbergen Institute Discussion Papers 17-107/V, Tinbergen Institute.
    6. Guillén, Pablo & Hing, Alexander, 2013. "Lying through Their Teeth: Third Party Advice and Truth Telling in a Strategy Proof Mechanism," Working Papers 2013-11, University of Sydney, School of Economics.
    7. Rustamdjan Hakimov & Dorothea Kübler, 2021. "Experiments on centralized school choice and college admissions: a survey," Experimental Economics, Springer;Economic Science Association, vol. 24(2), pages 434-488, June.
    8. Yoan Hermstrüwer, 2019. "Transparency and Fairness in School Choice Mechanisms," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2019_11, Max Planck Institute for Research on Collective Goods.
    9. Kominers, Scott Duke & Sönmez, Tayfun, 2016. "Matching with slot-specific priorities: theory," Theoretical Economics, Econometric Society, vol. 11(2), May.
    10. Ju, Yan & Lin, Deguang & Wang, Dazhong, 2018. "Affirmative action in school choice: A new solution," Mathematical Social Sciences, Elsevier, vol. 92(C), pages 1-9.
    11. Kessel, Dany & Mollerstrom, Johanna & van Veldhuizen, Roel, 2021. "Can simple advice eliminate the gender gap in willingness to compete?," Discussion Papers, Research Unit: Market Behavior SP II 2021-202, WZB Berlin Social Science Center.
    12. Pablo Guillen & Rustamdjan Hakimov, 2017. "Not quite the best response: truth-telling, strategy-proof matching, and the manipulation of others," Experimental Economics, Springer;Economic Science Association, vol. 20(3), pages 670-686, September.
    13. Juan D. Carrillo & Saurabh Singhal, 2016. "Tiered Housing Allocation with Preannounced Rankings: An Experimental Analysis," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 25(1), pages 133-160, March.
    14. Grenet, Julien & He, Yinghua & Kübler, Dorothea, 2019. "Decentralizing centralized matching markets: Implications from early offers in university admissions," Discussion Papers, Research Unit: Market Behavior SP II 2019-208, WZB Berlin Social Science Center.
    15. Yun Liu, 2017. "On the welfare effects of affirmative actions in school choice," Review of Economic Design, Springer;Society for Economic Design, vol. 21(2), pages 121-151, June.
    16. Koutout, Kristine & Dustan, Andrew & Van der Linden, Martin & Wooders, Myrna, 2021. "Mechanism performance under strategy advice and sub-optimal play: A school choice experiment," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 94(C).
    17. Henning Hermes & Daniel Schunk, 2019. "If You Could Read My Mind—An Experimental Beauty-Contest Game with Children," Working Papers 1913, Gutenberg School of Management and Economics, Johannes Gutenberg-Universität Mainz.
    18. Yvonne Giesing & Björn Kauder & Lukas Mergele & Niklas Potrafke & Panu Poutvaara, 2024. "Moving Out of the Comfort Zone: How Cultural Norms Affect Attitudes toward Immigration," CESifo Working Paper Series 10985, CESifo.
    19. Itai Ashlagi & Amin Saberi & Ali Shameli, 2020. "Assignment Mechanisms Under Distributional Constraints," Operations Research, INFORMS, vol. 68(2), pages 467-479, March.
    20. Avinatan Hassidim & Assaf Romm & Ran I. Shorrer, 2021. "The Limits of Incentives in Economic Matching Procedures," Management Science, INFORMS, vol. 67(2), pages 951-963, February.
    21. Thomas Gall & Xiaocheng Hu & Michael Vlassopoulos, 2019. "Dynamic incentive effects of assignment mechanisms: Experimental evidence," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 28(4), pages 687-712, November.
    22. Rees-Jones, Alex, 2018. "Suboptimal behavior in strategy-proof mechanisms: Evidence from the residency match," Games and Economic Behavior, Elsevier, vol. 108(C), pages 317-330.
    23. Ding, Tingting & Schotter, Andrew, 2017. "Matching and chatting: An experimental study of the impact of network communication on school-matching mechanisms," Games and Economic Behavior, Elsevier, vol. 103(C), pages 94-115.
    24. Chen, Yan & Kesten, Onur, 2019. "Chinese college admissions and school choice reforms: An experimental study," Games and Economic Behavior, Elsevier, vol. 115(C), pages 83-100.
    25. Goto, Masahiro & Iwasaki, Atsushi & Kawasaki, Yujiro & Yasuda, Yosuke & Yokoo, Makoto, 2014. "Improving Fairness and Efficiency in Matching with Distributional Constraints: An Alternative Solution for the Japanese Medical Residency Match," MPRA Paper 53409, University Library of Munich, Germany.
    26. Guillen, Pablo & Hakimov, Rustamdjan, 2014. "Monkey see, monkey do: Truth-telling in matching algorithms and the manipulation of others," Discussion Papers, Research Unit: Market Behavior SP II 2014-202, WZB Berlin Social Science Center.

  16. Nadja Dwenger & Pia Rattenhuber & Viktor Steiner, 2011. "Sharing the burden: Empirical evidence on corporate tax incidence," Working Papers sharing_the_burden, Max Planck Institute for Tax Law and Public Finance.

    Cited by:

    1. Kenneth James McKenzie & Ergete Ferede, "undated". "The Incidence of the Corporate Income Tax on Wages: Evidence from Canadian Provinces," Working Papers 2017-03, Department of Economics, University of Calgary.
    2. Fuest, Clemens & Peichl, Andreas & Siegloch, Sebastian, 2016. "Do higher corporate taxes reduce wages? Micro evidence from Germany," ZEW Discussion Papers 16-003, ZEW - Leibniz Centre for European Economic Research.
    3. Barrios, Salvador & Nicodème, Gaëtan & Sanchez Fuentes, Antonio Jesus, 2014. "Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries," CEPR Discussion Papers 10198, C.E.P.R. Discussion Papers.
    4. Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2019. "Wage Incidence of a Large Corporate Tax Credit: Contrasting Employee - and Firm - Level Evidence," SciencePo Working papers Main hal-03393095, HAL.
    5. Fuest, Clemens & Peichl, Andreas & Siegloch, Sebastian, 2015. "Do Higher Corporate Taxes Reduce Wages?," IZA Discussion Papers 9606, Institute of Labor Economics (IZA).
    6. Liu, Li & Altshuler, Rosanne, 2013. "Measuring the Burden of the Corporate Income Tax Under Imperfect Competition," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(1), pages 215-237, March.
    7. K. Sankarganesh & K. R. Shanmugam, 2022. "Incidence of Corporate Income Tax: Estimates from Indian Manufacturing Firms," Working Papers 2022-234, Madras School of Economics,Chennai,India.
    8. Antonio Estache & Beni Kouevi Gath, 2019. "Corporate Income Taxes and (Un-)Employment in the OECD," Working Papers ECARES 2019-11, ULB -- Universite Libre de Bruxelles.
    9. Joel Slemrod, 2024. "What taxpayers, governments and tax economists do – and what they should do," Fiscal Studies, John Wiley & Sons, vol. 45(1), pages 7-19, March.
    10. Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2012. "Which Workers Bear the Burden of Corporate Taxation and Which Firms Can Pass It On? Micro Evidence from Germany," Working Papers 1216, Oxford University Centre for Business Taxation.
    11. Antonio Estache & Brigitta Gersey, 2018. "Do Corporate Income Tax Rates Cuts Create Jobs? The European Experience," Working Papers ECARES 2018-01, ULB -- Universite Libre de Bruxelles.
    12. Heinz Gebhardt & Lars-H. R. Siemers, 2016. "Die relative Steuerbelastung mittelständischer Kapitalgesellschaften: Evidenz von handelsbilanziellen Mikrodaten," Volkswirtschaftliche Diskussionsbeiträge 180-16, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
    13. Thomas K. Bauer & Tanja Kasten & Lars-H. R. Siemers, 2017. "Business Taxation and Wages: Redistribution and Asymmetric Effects," MAGKS Papers on Economics 201732, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
    14. Clemens Fuest & Li Liu, 2015. "Does ownership affect the impact of taxes on firm behaviour? Evidence from China," Working Papers 1505, Oxford University Centre for Business Taxation.
    15. Ferdinand Mittermaier & Johannes Rincke, 2010. "Do Countries Compensate Firms for International Wage Differentials?," CESifo Working Paper Series 3197, CESifo.
    16. Nelly Exbrayat & Benny Geys, 2015. "Economic Integration, Corporate Tax Incidence and Fiscal Compensation," Working Papers halshs-01242190, HAL.
    17. aus dem Moore, Nils, 2014. "Shifting the Burden of Corporate Taxes: Heterogeneity in Direct Wage Incidence," Ruhr Economic Papers 531, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
    18. aus dem Moore, Nils & Kasten, Tanja & Schmidt, Christoph M., 2014. "Do Wages Rise when Corporate Taxes Fall? - Evidence from Germany's Tax Reform 2000," Ruhr Economic Papers 532, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
    19. Siegloch, Sebastian, 2014. "Employment Effects of Local Business Taxes," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100325, Verein für Socialpolitik / German Economic Association.
    20. Kanang Amos Akims & Perez Ayieko Onono & Dianah Mukwate Ngui, . "Trade Liberalization and Productivity in the Nigerian Manufacturing Sector," Journal of Economic and Sustainable Growth 3, Office Of The Chief Economist, Development Bank of Nigeria.
    21. Lin, Gaoyi & Ma, Liuding & Liao, Hui & Li, Jingying, 2024. "Nothing comes for free: Evidence from a tax reduction of China," China Economic Review, Elsevier, vol. 83(C).
    22. Vincent Charlet & Philippe Frocrain, 2017. "Les limites des allégements de charges sur les bas salaires," Working Papers hal-01695167, HAL.
    23. Peichl, Andreas & Fuest, Clemens & Siegloch, Sebastian, 2013. "Wage Incidence of Local Corporate Taxation - Micro Evidence from Germany," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79916, Verein für Socialpolitik / German Economic Association.
    24. Niklas Isaak & Philipp Jäger & Robin Jessen, 2021. "Die Verteilung der Steuer- und Abgabenlast [The Distribution of the Tax and Social Security Burden]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 101(4), pages 284-289, April.
    25. Sara Torregrosa Hetland, 2014. "A fiscal revolution? Progressivity in the Spanish tax system, 1960-1990," Working Papers 2014/8, Institut d'Economia de Barcelona (IEB).

  17. Nadja Dwenger & Johanna Storck & Katharina Wrohlich, 2009. "Do Tuition Fees Affect the Mobility of University Applicants?: Evidence from a Natural Experiment," Discussion Papers of DIW Berlin 926, DIW Berlin, German Institute for Economic Research.

    Cited by:

    1. Dang Hai-Anh H. & Huang Yang & Selod Harris, 2020. "Children Left Behind in China: The Role of School Fees," IZA Journal of Development and Migration, Sciendo & Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 11(1), pages 1-29, January.
    2. Hans Dietrich & Hans-Dieter Gerner, 2012. "The effects of tuition fees on the decision for higher education: evidence from a german policy experiment," Economics Bulletin, AccessEcon, vol. 32(3), pages 2407-2413.
    3. Sibbertsen, Philipp & Stöver, Britta, 2017. "Die räumliche Flexibilität von Studierenden - Gründe für das Wanderungsverhalten von Studienanfänger/-innen zwischen den Bundesländern," Hannover Economic Papers (HEP) dp-604, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
    4. Björn NILSSON, 2019. "Education and migration: insights for policymakers," Working Paper 23ca9c54-061a-4d60-967c-f, Agence française de développement.
    5. Mira Fischer & Patrick Kampkötter, 2017. "Effects of German Universities' Excellence Initiative on Ability Sorting of Students and Perceptions of Educational Quality," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 173(4), pages 662-687, December.
    6. Lergetporer, P & Woessmann, L, 2022. "Income Contingency and the Electorates Support for Tuition," CAGE Online Working Paper Series 606, Competitive Advantage in the Global Economy (CAGE).
    7. Lergetporer, Philipp & Woessmann, Ludger, 2019. "The Political Economy of Higher Education Finance: How Information and Design Affect Public Preferences for Tuition," IZA Discussion Papers 12175, Institute of Labor Economics (IZA).
    8. Kauder, Björn & Potrafke, Niklas, 2013. "Government ideology and tuition fee policy: Evidence from the German States," Munich Reprints in Economics 19532, University of Munich, Department of Economics.
    9. Henao, Leandro & Berens, Johannes & Schneider, Kerstin, 2023. "Tuition Fees and Academic (In)Activity in Higher Education: How Did Students Adjust to the Abolition of Tuition Fees in Germany?," VfS Annual Conference 2023 (Regensburg): Growth and the "sociale Frage" 277578, Verein für Socialpolitik / German Economic Association.
    10. Philipp Gareis & Tom Broekel, 2022. "The spatial patterns of student mobility before, during, and after the Bologna process in Germany," Papers in Evolutionary Economic Geography (PEEG) 2201, Utrecht University, Department of Human Geography and Spatial Planning, Group Economic Geography, revised Jan 2022.
    11. Stephan Thomsen & Friederike von Haaren-Giebel, 2016. "Did tuition fees in Germany constrain students’ budgets? New evidence from a natural experiment," IZA Journal of European Labor Studies, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 5(1), pages 1-25, December.
    12. Thomsen, Stephan L. & Trunzer, Johannes, 2020. "Did the Bologna Process Challenge the German Apprenticeship System? Evidence from a Natural Experiment," GLO Discussion Paper Series 690, Global Labor Organization (GLO).
    13. Franziska Kugler & Guido Schwerdt & Ludger Wößmann & Franziska Pfaehler, 2014. "Ökonometrische Methoden zur Evaluierung kausaler Effekte der Wirtschaftspolitik," ifo Working Paper Series 178, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    14. Haupt, Alexander & Krieger, Tim & Lange, Thomas, 2013. "Education policy, student migration, and brain gain," Discussion Paper Series 2013-05, University of Freiburg, Wilfried Guth Endowed Chair for Constitutional Political Economy and Competition Policy.
    15. Horstschräer, Julia, 2011. "University rankings in action? The importance of rankings and an excellence competition for university choice of high-ability students?," ZEW Discussion Papers 11-061, ZEW - Leibniz Centre for European Economic Research.
    16. Bastian Gawellek & Bernd Süssmuth & Daniel Singh, 2016. "Tuition Fees and Instructional Quality," Economics Bulletin, AccessEcon, vol. 36(1), pages 84-91.
    17. Timo Mitze & Claudia Burgard & Bjoern Alecke, 2013. "The Effect of Tuition Fees on Student Enrollment and Location Choice: Interregional Migration, Border Effects and Gender Differences," ERSA conference papers ersa13p883, European Regional Science Association.
    18. Kathryn R. Dotzel, 2017. "Do natural amenities influence undergraduate student migration decisions?," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 59(3), pages 677-705, November.
    19. Wolfram F. Richter & Berthold U. Wigger, 2012. "Besteuerung des Humanvermögens," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 13(1-2), pages 82-102, February.
    20. Tina Haussen & Silke Uebelmesser, 2014. "Student and Graduate Migration and its Effect on the Financing of Higher Education," CESifo Working Paper Series 4963, CESifo.
    21. Lergetporer, Philipp & Woessmann, Ludger, 2023. "Earnings information and public preferences for university tuition: Evidence from representative experiments," Journal of Public Economics, Elsevier, vol. 226(C).
    22. Bruckmeier, Kerstin & Wigger, Berthold U., 2014. "The effects of tuition fees on transition from high school to university in Germany," Economics of Education Review, Elsevier, vol. 41(C), pages 14-23.
    23. Brian Knight & Nathan Schiff, 2019. "The Out-of-State Tuition Distortion," American Economic Journal: Economic Policy, American Economic Association, vol. 11(1), pages 317-350, February.
    24. Horstschräer, Julia, 2012. "Decentralizing university admission: Evidence from a natural experiment," ZEW Discussion Papers 12-076, ZEW - Leibniz Centre for European Economic Research.
    25. Bruckmeier Kerstin & Fischer Georg-Benedikt & Wigger Berthold U., 2015. "Studiengebühren in Deutschland: Lehren aus einem gescheiterten Experiment," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 16(3), pages 289-301, October.
    26. Konstantin Gorgen & Melanie Schienle, 2019. "How have German University Tuition Fees Affected Enrollment Rates: Robust Model Selection and Design-based Inference in High-Dimensions," Papers 1909.08299, arXiv.org, revised Jan 2021.
    27. Cristian Usala & Mariano Porcu & Isabella Sulis, 2023. "The high school effect on students’ mobility choices," Statistical Methods & Applications, Springer;Società Italiana di Statistica, vol. 32(4), pages 1259-1293, October.
    28. Mónica Benito & Rosario Romera, 2012. "Modeling the enrollment demand of masters programs for the Spanish public university system," Scientometrics, Springer;Akadémiai Kiadó, vol. 91(1), pages 113-130, April.
    29. Berens, Johannes & Henao, Leandro & Schneider, Kerstin, 2024. "Tuition fees and academic (in)activity in higher education: How did students adjust to the abolition of tuition fees in Germany?," Ruhr Economic Papers 1074, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
    30. Rumyana Stoyanova & Slaveyah Goranova, 2021. "The Influence of a Tuition Fee Increase on the Drop-out Rate of the Nursing Program," Journal of Economy Culture and Society, Istanbul University, Faculty of Economics, vol. 63(63), pages 55-66, June.
    31. Julia Horstschr�er & Maresa Sprietsma, 2015. "The effects of the introduction of Bachelor degrees on college enrollment and dropout rates," Education Economics, Taylor & Francis Journals, vol. 23(3), pages 296-317, June.

  18. Nadja Dwenger & Viktor Steiner, 2009. "Financial Leverage and Corporate Taxation: Evidence from German Corporate Tax Return Data," Discussion Papers of DIW Berlin 855, DIW Berlin, German Institute for Economic Research.

    Cited by:

    1. Peter A. Schmid, 2013. "The destabilizing effect of company income taxation," Society and Economy, Akadémiai Kiadó, Hungary, vol. 35(3), pages 365-388, September.
    2. Devereux, Michael P. & Maffini, Giorgia & Xing, Jing, 2018. "Corporate tax incentives and capital structure: New evidence from UK firm-level tax returns," Journal of Banking & Finance, Elsevier, vol. 88(C), pages 250-266.
    3. Jiayi Du & Guangjun Shen & Jingxian Zou, 2023. "Tax incentives and firm financing structures: evidence from China’s accelerated depreciation policy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(5), pages 1346-1373, October.
    4. Bofinger, Peter & Schnabel, Isabel & Feld, Lars P. & Schmidt, Christoph M. & Wieland, Volker, 2015. "Zukunftsfähigkeit in den Mittelpunkt. Jahresgutachten 2015/16 [Focus on Future Viability. Annual Report 2015/16]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201516, February.
    5. Cao, Yifei & Whyte, Kemar, 2022. "Corporate Tax Shields and Capital Structure: Levelling the Playing Field in Debt vs Equity Finance," National Institute of Economic and Social Research (NIESR) Discussion Papers 542, National Institute of Economic and Social Research.
    6. Matthias Stöckl & Hannes Winner, 2012. "Körperschaftsbesteuerung und Unternehmensverschuldung. Evidenz aus einem europäischen Firmenpanel," WIFO Working Papers 422, WIFO.
    7. Ligia Alba Melo-Becerra & Javier Ávila Mahecha & Jorge Enrique Ramos-Forero, 2021. "Corporate Taxation and Investment: Evidence from a Context of Frequent Tax Reforms," Hacienda Pública Española / Review of Public Economics, IEF, vol. 237(2), pages 3-31, June.
    8. Ligia Alba Melo-Becerra & Javier Ávila Mahecha & Jorge Enrique Ramos-Forero, 2017. "The effect of corporate taxes on investment: Evidence from the Colombian firms," Borradores de Economia 1001, Banco de la Republica de Colombia.
    9. Peter Vaz da Fonseca & Andrea Decourt Savelli & Michele Nascimento Juca, 2020. "A Systematic Review of the Influence of Taxation on Corporate Capital Structure," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 155-178.
    10. Lars P. Feld & Jost Henrich Heckemeyer & Michael Overesch, 2011. "Capital Structure Choice and Company Taxation: A Meta-Study," CESifo Working Paper Series 3400, CESifo.
    11. Alessandra Amendola & Marinella Boccia & Gianluca Mele & Luca Sensini, 2023. "Do fiscal policies affect the firms’ growth and performance? Urban versus rural area," Eurasian Economic Review, Springer;Eurasia Business and Economics Society, vol. 13(1), pages 1-33, March.
    12. Frank M. Fossen & Martin Simmler, 2012. "Differential Taxation and Firms' Financial Leverage: Evidence from the Introduction of a Flat Tax on Interest Income," Discussion Papers of DIW Berlin 1190, DIW Berlin, German Institute for Economic Research.
    13. Luca, Oana & Tieman, Alexander F., 2019. "Financial sector debt bias," Journal of Banking & Finance, Elsevier, vol. 107(C), pages 1-1.
    14. Suratno & Syahril Djaddang & Imam Ghozali, 2017. "The Role of Business Risk and Non Debt Tax Shields to Debt to Equity Ratio on Pharmacy Listed Companies in Indonesia," International Journal of Economics and Financial Issues, Econjournals, vol. 7(2), pages 73-80.
    15. aus dem Moore, Nils, 2014. "Taxes and Corporate Financing Decisions – Evidence from the Belgian ACE Reform," Ruhr Economic Papers 533, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
    16. Harju, Jarkko & Kauppinen, Ilpo & Ropponen, Olli, 2017. "Firm Responses to an Interest Barrier: Empirical Evidence," Working Papers 90, VATT Institute for Economic Research.
    17. Argilés-Bosch, Josep Mª & Ravenda, Diego & Garcia-Blandón, Josep, 2021. "E-commerce and labour tax avoidance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 81(C).
    18. Frank Fossen & Martin Simmler, 2016. "Personal taxation of capital income and the financial leverage of firms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(1), pages 48-81, February.
    19. Stöckl Matthias & Winner Hannes, 2013. "Körperschaftsbesteuerung und Unternehmensverschuldung: Evidenz aus einem Europäischen Firmenpanel / Capital Structure and Corporate Taxation: Empirical Evidence from European Panel Data," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 233(2), pages 188-205, April.
    20. De, Supriyo, 2023. "Recent Reforms in India's Corporate Income Tax Regime: Rationale, Impacts and Improvements," Working Papers 23/393, National Institute of Public Finance and Policy.
    21. Bussy, Adrien, 2023. "Corporate tax evasion: Evidence from international trade," European Economic Review, Elsevier, vol. 159(C).
    22. Mai, Nhat Chi, 2012. "Market timing, taxes and capital structure: evidence from Vietnam," OSF Preprints t3mvs, Center for Open Science.
    23. Pietro Dallari & Nicolas End & Fedor Miryugin & Alexander F. Tieman & Seyed Reza Yousefi, 2020. "Pouring oil on fire: interest deductibility and corporate debt," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(6), pages 1520-1556, December.
    24. Dwenger, Nadja & Steiner, Viktor, 2012. "Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence From German Corporate Tax Return Data," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(1), pages 118-150, March.
    25. Nicola Comincioli & Paolo Panteghini & Sergio Vergalli, 2020. "Debt Shifting and Transfer Pricing in a Volatile World," CESifo Working Paper Series 8807, CESifo.
    26. Copenhagen Economics, 2011. "Elasticities of Financial Instruments, Profits and Remuneration," Taxation Papers 30, Directorate General Taxation and Customs Union, European Commission.
    27. Lexin Zhao & Hongsheng Fang, 2022. "Investment incentives and leverage: Evidence from China’s accelerated depreciation policy," The World Economy, Wiley Blackwell, vol. 45(11), pages 3625-3649, November.
    28. Temimi, Akram & Zeitun, Rami & Mimouni, Karim, 2016. "How does the tax status of a country impact capital structure? Evidence from the GCC region," Journal of Multinational Financial Management, Elsevier, vol. 37, pages 71-89.

  19. Nadja Dwenger, 2009. "Corporate Taxation and Investment: Explaining Investment Dynamics with Firm-Level Panel Data," Discussion Papers of DIW Berlin 924, DIW Berlin, German Institute for Economic Research.

    Cited by:

    1. Daniela Federici & Valentino Parisi & Caroline Elliott, 2015. "Do corporate taxes reduce investments? Evidence from Italian firm-level panel data," Cogent Economics & Finance, Taylor & Francis Journals, vol. 3(1), pages 1012435-101, December.

  20. Matthey, Astrid & Dwenger, Nadja, 2008. "Don't aim too high: The potential costs of high aspirations," SFB 649 Discussion Papers 2008-011, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.

    Cited by:

    1. Koch, Alexander K. & Nafziger, Julia, 2011. "Goals and Psychological Accounting," IZA Discussion Papers 5802, Institute of Labor Economics (IZA).
    2. Koch, Alexander K. & Nafziger, Julia & Suvorov, Anton & van de Ven, Jeroen, 2014. "Self-rewards and personal motivation," European Economic Review, Elsevier, vol. 68(C), pages 151-167.
    3. Quang Nguyen, 2011. "Does nurture matter: Theory and experimental investigation on the effect of working environment on risk and time preferences," Journal of Risk and Uncertainty, Springer, vol. 43(3), pages 245-270, December.
    4. Alice Hsiaw, 2012. "Goal-Setting and Self-Control," Working Papers 1404, College of the Holy Cross, Department of Economics, revised Aug 2014.

  21. Michael Broer & Nadja Dwenger, 2008. "Die kurzfristigen Steuereffekte der "Thesaurierungsbegünstigung" für Personenunternehmen: eine mikrofundierte Analyse," Discussion Papers of DIW Berlin 765, DIW Berlin, German Institute for Economic Research.

    Cited by:

    1. Hechtner, Frank & Hundsdoerfer, Jochen & Sielaff, Christian, 2010. "Zur Bedeutung von Progressionseffekten für die Steuerplanung: Eine Analyse am Beispiel der Thesaurierungsbegünstigung," arqus Discussion Papers in Quantitative Tax Research 101, arqus - Arbeitskreis Quantitative Steuerlehre.
    2. Kerstin Schneider & Claudia Wesselbaum-Neugebauer, 2010. "Innovation im Steuerrecht: Wie kann die Thesaurierungsbegünstigung eine annähernd belastungsneutrale Besteuerung von Personen- und Kapitalgesellschaften gewährleisten?," Schumpeter Discussion Papers sdp10002, Universitätsbibliothek Wuppertal, University Library.
    3. Claudia Wesselbaum-Neugebauer, 2008. "§ 34a EStG - Einstieg in eine rechtsformneutrale Besteuerung oder Option für ein virtuelles Trennungsprinzip?," Schumpeter Discussion Papers sdp08009, Universitätsbibliothek Wuppertal, University Library.

  22. Nadja Dwenger & Viktor Steiner, 2008. "Effective Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence from German Corporate Tax Return Data," Discussion Papers of DIW Berlin 829, DIW Berlin, German Institute for Economic Research.

    Cited by:

    1. Nadja Dwenger & Viktor Steiner, 2014. "Financial leverage and corporate taxation: evidence from German corporate tax return data," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(1), pages 1-28, February.
    2. Becker, Johannes & Fuest, Clemens & Riedel, Nadine, 2012. "Corporate tax effects on the quality and quantity of FDI," European Economic Review, Elsevier, vol. 56(8), pages 1495-1511.
    3. Liu, Li & Altshuler, Rosanne, 2013. "Measuring the Burden of the Corporate Income Tax Under Imperfect Competition," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(1), pages 215-237, March.
    4. Sipos, Norbert & Lukovszki, Lívia & Rideg, András, 2020. "A társasági adókulcs 2017. évi változása Magyarországon. Vállalati adatokon végzett vizsgálat az effektív adóráta alapján [Analysis of the reflection of corporate tax-rate change in 2017 on the eff," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(7), pages 762-786.
    5. Lenka Janickova, 2013. "Effective Tax Rates in the Moravian-Silesian Region," DANUBE: Law and Economics Review, European Association Comenius - EACO, issue 1, pages 83-92, March.
    6. Boryana Madzharova, 2012. "Intertemporal Income Shifting in Expectation of Lower Corporate Tax Rates: The Tax Reforms in Central and Eastern Europe," CERGE-EI Working Papers wp462, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
    7. Aleksandra Riedl & Silvia Rocha‐Akis, 2012. "How elastic are national corporate income tax bases in OECD countries? The role of domestic and foreign tax rates," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 45(2), pages 632-671, May.
    8. Lina Cui, 2013. "A Markov Chain Analysis on the Impact of German Tax Loss Offset Restrictions," Economic Papers, The Economic Society of Australia, vol. 32(1), pages 122-134, March.
    9. Ruud A. de Mooij & Ikuo Saito, 2014. "Japan’s Corporate Income Tax: Facts, Issues and Reform Options," IMF Working Papers 2014/138, International Monetary Fund.
    10. Copenhagen Economics, 2011. "Elasticities of Financial Instruments, Profits and Remuneration," Taxation Papers 30, Directorate General Taxation and Customs Union, European Commission.

  23. Nadja Dwenger, 2008. "Tax Loss Offset Restrictions - Last Resort for the Treasury?: An Empirical Evaluation of Tax Loss Offset Restrictions Based on Micro Data," Discussion Papers of DIW Berlin 764, DIW Berlin, German Institute for Economic Research.

    Cited by:

    1. Ortmann, Regina & Sureth, Caren, 2014. "Can the CCCTB alleviate tax discrimination against loss-making European multinational groups?," arqus Discussion Papers in Quantitative Tax Research 165, arqus - Arbeitskreis Quantitative Steuerlehre.
    2. European Commission, 2010. "Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report," Taxation Papers 24, Directorate General Taxation and Customs Union, European Commission.
    3. Walch, Florian & Dwenger, Nadja, 2011. "Tax Losses and Firm Investment: Evidence from Tax Statistics," VfS Annual Conference 2011 (Frankfurt, Main): The Order of the World Economy - Lessons from the Crisis 48699, Verein für Socialpolitik / German Economic Association.
    4. Lina Cui, 2013. "A Markov Chain Analysis on the Impact of German Tax Loss Offset Restrictions," Economic Papers, The Economic Society of Australia, vol. 32(1), pages 122-134, March.
    5. Osswald, Benjamin & Sureth, Caren, 2018. "Do country risk factors attenuate the effect of taxes on corporate risk-taking?," arqus Discussion Papers in Quantitative Tax Research 235, arqus - Arbeitskreis Quantitative Steuerlehre.
    6. Werdt, Clive, 2015. "What drives tax refund maximization from inter-temporal loss usage? Evidence from the German taxpayer panel," Discussion Papers 2015/3, Free University Berlin, School of Business & Economics.
    7. Regina Ortmann & Caren Sureth-Sloane, 2016. "Can the CCCTB alleviate tax discrimination against loss-making European multinational groups?," Journal of Business Economics, Springer, vol. 86(5), pages 441-475, July.
    8. Dahle, Claudia & Sureth, Caren, 2008. "Income-related minimum taxation concepts and their impact on corporate investment decisions," arqus Discussion Papers in Quantitative Tax Research 55, arqus - Arbeitskreis Quantitative Steuerlehre.
    9. Edgerton, Jesse, 2010. "Investment incentives and corporate tax asymmetries," Journal of Public Economics, Elsevier, vol. 94(11-12), pages 936-952, December.

  24. Matthey, Astrid & Dwenger, Nadja, 2008. "Don't aim too high: The potential costs of high aspirations," SFB 649 Discussion Papers 2008-011, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.

    Cited by:

    1. Koch, Alexander K. & Nafziger, Julia, 2011. "Goals and Psychological Accounting," IZA Discussion Papers 5802, Institute of Labor Economics (IZA).
    2. Koch, Alexander K. & Nafziger, Julia & Suvorov, Anton & van de Ven, Jeroen, 2014. "Self-rewards and personal motivation," European Economic Review, Elsevier, vol. 68(C), pages 151-167.
    3. Quang Nguyen, 2011. "Does nurture matter: Theory and experimental investigation on the effect of working environment on risk and time preferences," Journal of Risk and Uncertainty, Springer, vol. 43(3), pages 245-270, December.
    4. Alice Hsiaw, 2012. "Goal-Setting and Self-Control," Working Papers 1404, College of the Holy Cross, Department of Economics, revised Aug 2014.

  25. Sebastian Braun & Nadja Dwenger, 2008. "Success in the University Admission Process in Germany: Regional Provenance Matters," Discussion Papers of DIW Berlin 789, DIW Berlin, German Institute for Economic Research.

    Cited by:

    1. Dwenger, Nadja & Kübler, Dorothea & Weizsäcker, Georg, 2013. "Preference for randomization: Empirical and experimental evidence," Discussion Papers, Research Unit: Market Behavior SP II 2013-201, WZB Berlin Social Science Center.
    2. Horstschräer, Julia, 2011. "University rankings in action? The importance of rankings and an excellence competition for university choice of high-ability students?," ZEW Discussion Papers 11-061, ZEW - Leibniz Centre for European Economic Research.
    3. Nadja Dwenger & Dorothea Kübler & Georg Weizsäcker, 2014. "Flipping a Coin: Theory and Evidence," CESifo Working Paper Series 4740, CESifo.

  26. Stefan Bach & Hermann Buslei & Nadja Dwenger & Frank Fossen, 2008. "Dokumentation des Mikrosimulationsmodells BizTax zur Unternehmensbesteuerung in Deutschland," Data Documentation 29, DIW Berlin, German Institute for Economic Research.

    Cited by:

    1. Paul Eckerstorfer, 2011. "Optimal redistributive taxation in a multi-externality model," Economics working papers 2011-10, Department of Economics, Johannes Kepler University Linz, Austria.
    2. Dwenger, Nadja & Rattenhuber, Pia & Steiner, Viktor, 2013. "Sharing the burden? Empirical evidence on corporate tax incidence," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 80040, Verein für Socialpolitik / German Economic Association.
    3. Muraközy, Balázs & Reizer, Balázs, 2017. "A magyar vállalati adózás heterogenitása [The heterogeneity of corporate taxation in Hungary]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(12), pages 1233-1264.
    4. Nadja Dwenger & Viktor Steiner, 2014. "Financial leverage and corporate taxation: evidence from German corporate tax return data," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(1), pages 1-28, February.
    5. Jost HECKEMEYER & Katharina FINKE & Christoph SPENGEL, 2010. "ZEW TaxCoMM - A Corporate Tax Microsimulation Model. Concept and Application to the 2008 German Corporate Tax Reform," EcoMod2010 259600072, EcoMod.
    6. Stefan Bach & Michael Broer & Frank Fossen, 2010. "Sollen Freiberufler und Landwirte Gewerbesteuer zahlen?," Review of Regional Research: Jahrbuch für Regionalwissenschaft, Springer;Gesellschaft für Regionalforschung (GfR), vol. 30(1), pages 71-90, February.
    7. Frank Fossen & Stefan Bach, 2008. "Reforming the German Local Business Tax - Lessons from an International Comparison and a Microsimulation Analysis," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 64(2), pages 245-272, June.
    8. Katharina Finke & Jost H. Heckemeyer & Timo Reister & Christoph Spengel, 2013. "Impact of Tax-Rate Cut cum Base-Broadening Reforms on Heterogeneous Firms: Learning from the German Tax Reform of 2008," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(1), pages 72-114, March.
    9. Dwenger, Nadja & Steiner, Viktor, 2008. "Effective profit taxation and the elasticity of the corporate income tax base: Evidence from German corporate tax return data," arqus Discussion Papers in Quantitative Tax Research 57, arqus - Arbeitskreis Quantitative Steuerlehre.
    10. Claudia Neugebauer & Kerstin Schneider, 2011. "Die Gewerbesteuer in der Unternehmensteuerreform 2008 — Eine Simulation der Aufkommens- und Belastungseffekte," Schmalenbach Journal of Business Research, Springer, vol. 63(8), pages 832-857, December.

  27. Braun, Sebastian & Dwenger, Nadja & Kübler, Dorothea, 2007. "Telling the truth may not pay off: An empirical study of centralised university admissions in Germany," SFB 649 Discussion Papers 2007-070, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.

    Cited by:

    1. Justine S. Hastings & Christopher A. Neilson & Seth D. Zimmerman, 2014. "Are Some Degrees Worth More than Others? Evidence from College Admission Cutoffs in Chile," Working Papers 2014-5, Princeton University. Economics Department..
    2. Klijn, Flip & Pais, Joana & Vorsatz, Marc, 2019. "Static versus dynamic deferred acceptance in school choice: Theory and experiment," Games and Economic Behavior, Elsevier, vol. 113(C), pages 147-163.
    3. Nadja Dwenger & Johanna Storck & Katharina Wrohlich, 2009. "Do Tuition Fees Affect the Mobility of University Applicants?: Evidence from a Natural Experiment," Discussion Papers of DIW Berlin 926, DIW Berlin, German Institute for Economic Research.
    4. Hüber, Frank, 2011. "Manipulationsanreize im Gale-Shapley-Algorithmus: Ein Literaturüberblick," Discussion Papers, Research Unit: Market Behavior SP II 2011-203, WZB Berlin Social Science Center.
    5. Reischmann, Tobias & Klein, Thilo & Giegerich, Sven, 2021. "An iterative deferred acceptance mechanism for decentralized, fast and fair childcare assignment," ZEW Discussion Papers 21-095, ZEW - Leibniz Centre for European Economic Research.
    6. Dimakopoulos, Philipp D. & Heller, C.-Philipp, 2019. "Matching with waiting times: The German entry-level labor market for lawyers," Games and Economic Behavior, Elsevier, vol. 115(C), pages 289-313.
    7. Braun, Sebastian & Dwenger, Nadja & Kübler, Dorothea & Westkamp, Alexander, 2012. "Implementing quotas in university admissions: An experimental analysis," SFB 649 Discussion Papers 2012-005, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.
    8. Mira Fischer & Patrick Kampkötter, 2017. "Effects of German Universities' Excellence Initiative on Ability Sorting of Students and Perceptions of Educational Quality," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 173(4), pages 662-687, December.
    9. Yoan Hermstrüwer, 2019. "Transparency and Fairness in School Choice Mechanisms," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2019_11, Max Planck Institute for Research on Collective Goods.
    10. Klijn, Flip & Pais, Joana & Vorsatz, Marc, 2016. "Affirmative action through minority reserves: An experimental study on school choice," Economics Letters, Elsevier, vol. 139(C), pages 72-75.
    11. Sofoklis Goulas & Rigissa Megalokonomou, 2019. "Which degrees do students prefer during recessions?," Empirical Economics, Springer, vol. 56(6), pages 2093-2125, June.
    12. Dwenger, Nadja & Kübler, Dorothea & Weizsäcker, Georg, 2013. "Preference for randomization: Empirical and experimental evidence," Discussion Papers, Research Unit: Market Behavior SP II 2013-201, WZB Berlin Social Science Center.
    13. Alexander Westkamp, 2013. "An analysis of the German university admissions system," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 53(3), pages 561-589, August.
    14. Grenet, Julien & He, Yinghua & Kübler, Dorothea, 2019. "Decentralizing centralized matching markets: Implications from early offers in university admissions," Discussion Papers, Research Unit: Market Behavior SP II 2019-208, WZB Berlin Social Science Center.
    15. Jens Gudmundsson, 2014. "Sequences in Pairing Problems: A new approach to reconcile stability with strategy-proofness for elementary matching problems," 2014 Papers pgu351, Job Market Papers.
    16. Tobias Reischmann & Thilo Klein & Sven Giegerich, 2021. "A deferred acceptance mechanism for decentralized, fast, and fair childcare assignment," The Journal of Mechanism and Institution Design, Society for the Promotion of Mechanism and Institution Design, University of York, vol. 6(1), pages 59-100, December.
    17. Parag A. Pathak & Kevin Ren & Camille Terrier, 2021. "From immediate acceptance to deferred acceptance: effects on school admissions and achievement in England," CEP Discussion Papers dp1815, Centre for Economic Performance, LSE.
    18. Aue, Robert & Klein, Thilo & Ortega, Josué, 2020. "What Happens when Separate and Unequal School Districts Merge?," QBS Working Paper Series 2020/06, Queen's University Belfast, Queen's Business School.
    19. Yvonne Giesing & Björn Kauder & Lukas Mergele & Niklas Potrafke & Panu Poutvaara, 2024. "Moving Out of the Comfort Zone: How Cultural Norms Affect Attitudes toward Immigration," CESifo Working Paper Series 10985, CESifo.
    20. Dwenger, Nadja & Kübler, Dorothea & Weizsäcker, Georg, 2018. "Flipping a coin: Evidence from university applications," Journal of Public Economics, Elsevier, vol. 167(C), pages 240-250.
    21. Franz Diebold & Haris Aziz & Martin Bichler & Florian Matthes & Alexander Schneider, 2014. "Course Allocation via Stable Matching," Business & Information Systems Engineering: The International Journal of WIRTSCHAFTSINFORMATIK, Springer;Gesellschaft für Informatik e.V. (GI), vol. 6(2), pages 97-110, April.
    22. Tamás Keller, 2018. "Dare to Dream: A Vignette Survey on Self-Selection in Secondary Education Track Choice," Sociological Research Online, , vol. 23(2), pages 354-373, June.
    23. Horstschräer, Julia, 2011. "University rankings in action? The importance of rankings and an excellence competition for university choice of high-ability students?," ZEW Discussion Papers 11-061, ZEW - Leibniz Centre for European Economic Research.
    24. Nadja Dwenger & Dorothea Kübler & Georg Weizsäcker, 2014. "Flipping a Coin: Theory and Evidence," CESifo Working Paper Series 4740, CESifo.
    25. Julien Grenet & Yinghua He & Dorothea Kübler, 2022. "Preference Discovery in University Admissions: The Case for Dynamic Multioffer Mechanisms," Post-Print halshs-03761513, HAL.
    26. Finger, Claudia & Fitzner, Cindy & Heinmüller, Judith, 2018. "Von wegen "einfach einschreiben": Wie deutsche Hochschulen ihre Studierenden auswählen," WZBrief Bildung 37, WZB Berlin Social Science Center.
    27. Juheng Zhang & Xiaoping Liu & Xiao-Bai Li, 2020. "Predictive Analytics with Strategically Missing Data," INFORMS Journal on Computing, INFORMS, vol. 32(4), pages 1143-1156, October.
    28. Peter Biro & Sofya Kiselgof, 2013. "College admissions with stable score-limits," CERS-IE WORKING PAPERS 1306, Institute of Economics, Centre for Economic and Regional Studies.
      • Péter Biró & Sofya Kiselgof, 2015. "College admissions with stable score-limits," Central European Journal of Operations Research, Springer;Slovak Society for Operations Research;Hungarian Operational Research Society;Czech Society for Operations Research;Österr. Gesellschaft für Operations Research (ÖGOR);Slovenian Society Informatika - Section for Operational Research;Croatian Operational Research Society, vol. 23(4), pages 727-741, December.
    29. Dimakopoulos, Philipp D. & Heller, C.-Philipp, 2015. "Matching with Waiting Times: The German Entry-Level Labour Market for Lawyers," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 113153, Verein für Socialpolitik / German Economic Association.
    30. Philipp D. Dimakopoulos & Christian-Philipp Heller, "undated". "Matching with Waiting Times: The German Entry-Level Labour Market for Lawyers," BDPEMS Working Papers 2014005, Berlin School of Economics.
    31. Sebastian Braun & Nadja Dwenger, 2008. "Success in the University Admission Process in Germany: Regional Provenance Matters," Discussion Papers of DIW Berlin 789, DIW Berlin, German Institute for Economic Research.
    32. Kóczy Á., László, 2010. "A magyarországi felvételi rendszerek sajátosságai [Specific features of Hungarys system of school and university admissions]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 142-164.
    33. Juheng Zhang & Haldun Aytug & Gary J. Koehler, 2014. "Research Note —Discriminant Analysis with Strategically Manipulated Data," Information Systems Research, INFORMS, vol. 25(3), pages 654-662, September.
    34. Kóczy Á., László, 2009. "Központi felvételi rendszerek. Taktikázás és stabilitás [Central admission systems. Stratagems and stability]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(5), pages 422-442.
    35. Frank Hüber & Dorothea Kübler, 2011. "Hochschulzulassungen in Deutschland: Wem hilft die Reform durch das „Dialogorientierte Serviceverfahren“?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 12(4), pages 430-444, November.
    36. Ulrich Kamecke, 2014. "Inefficient School Choice in a Long-Run Urban Equilibrium," CESifo Working Paper Series 4969, CESifo.
    37. Braun, Sebastian & Dwenger, Nadja & Kübler, Dorothea & Westkamp, Alexander, 2012. "Implementing quotas in university admissions: An experimental investigation," Kiel Working Papers 1761, Kiel Institute for the World Economy (IfW Kiel).
    38. Thilo Klein & Robert Aue & Josue Ortega, 2020. "School choice with independent versus consolidated districts," Papers 2006.13209, arXiv.org, revised Jul 2024.
    39. Sissa Carlsson & Stephan Thomsen, 2014. "Nicht ausgeschöpfte Potenziale in der Kita-Platzvergabe," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 83(1), pages 183-198.
    40. Horstschräer, Julia, 2012. "Decentralizing university admission: Evidence from a natural experiment," ZEW Discussion Papers 12-076, ZEW - Leibniz Centre for European Economic Research.
    41. He, Yinghua, 2015. "Gaming the Boston School Choice Mechanism in Beijing," TSE Working Papers 15-551, Toulouse School of Economics (TSE), revised Sep 2017.
    42. Carlsson, Sissa & Thomsen, Stephan L., 2015. "Improving the Allocation of Spots in Child Care Facilities for Toddlers in Germany: A Mechanism Design Approach," IZA Discussion Papers 8976, Institute of Labor Economics (IZA).
    43. Zhong, Xiaohan & Zhu, Lin, 2021. "The medium-run efficiency consequences of unfair school matching: Evidence from Chinese college admissions," Journal of Econometrics, Elsevier, vol. 224(2), pages 271-285.
    44. Zhang, Juheng & Aytug, Haldun, 2016. "Comparison of imputation methods for discriminant analysis with strategically hidden data," European Journal of Operational Research, Elsevier, vol. 255(2), pages 522-530.
    45. Agnes Cseh & Jannik Matuschke, 2018. "New and simple algorithms for stable flow problems," CERS-IE WORKING PAPERS 1817, Institute of Economics, Centre for Economic and Regional Studies.
    46. Janine Balter & Michela Rancan & Olena Senyuta, 2014. "Truncation in the Matching Markets and Market Ineffciency," RSCAS Working Papers 2014/04, European University Institute.
    47. Hernandez-Chanto Allan, 2020. "College Assignment Problems Under Constrained Choice, Private Preferences, and Risk Aversion," The B.E. Journal of Theoretical Economics, De Gruyter, vol. 20(2), pages 1-20, June.
    48. Dimakopoulos, Philipp D. & Heller, C.-Philipp, 2018. "Matching with Waiting Times: The German Entry-Level Labor Market for Lawyers," Rationality and Competition Discussion Paper Series 68, CRC TRR 190 Rationality and Competition.

  28. Sebastian Braun & Nadja Dwenger & Dorothea Kübler, 2007. "Telling the Truth May Not Pay Off," Discussion Papers of DIW Berlin 759, DIW Berlin, German Institute for Economic Research.

    Cited by:

    1. Nadja Dwenger & Johanna Storck & Katharina Wrohlich, 2009. "Do Tuition Fees Affect the Mobility of University Applicants?: Evidence from a Natural Experiment," Discussion Papers of DIW Berlin 926, DIW Berlin, German Institute for Economic Research.
    2. Braun, Sebastian & Dwenger, Nadja & Kübler, Dorothea & Westkamp, Alexander, 2012. "Implementing quotas in university admissions: An experimental analysis," SFB 649 Discussion Papers 2012-005, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.
    3. Mira Fischer & Patrick Kampkötter, 2017. "Effects of German Universities' Excellence Initiative on Ability Sorting of Students and Perceptions of Educational Quality," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 173(4), pages 662-687, December.
    4. Dwenger, Nadja & Kübler, Dorothea & Weizsäcker, Georg, 2013. "Preference for randomization: Empirical and experimental evidence," Discussion Papers, Research Unit: Market Behavior SP II 2013-201, WZB Berlin Social Science Center.
    5. Franz Diebold & Haris Aziz & Martin Bichler & Florian Matthes & Alexander Schneider, 2014. "Course Allocation via Stable Matching," Business & Information Systems Engineering: The International Journal of WIRTSCHAFTSINFORMATIK, Springer;Gesellschaft für Informatik e.V. (GI), vol. 6(2), pages 97-110, April.
    6. Tamás Keller, 2018. "Dare to Dream: A Vignette Survey on Self-Selection in Secondary Education Track Choice," Sociological Research Online, , vol. 23(2), pages 354-373, June.
    7. Peter Biro & Sofya Kiselgof, 2013. "College admissions with stable score-limits," CERS-IE WORKING PAPERS 1306, Institute of Economics, Centre for Economic and Regional Studies.
      • Péter Biró & Sofya Kiselgof, 2015. "College admissions with stable score-limits," Central European Journal of Operations Research, Springer;Slovak Society for Operations Research;Hungarian Operational Research Society;Czech Society for Operations Research;Österr. Gesellschaft für Operations Research (ÖGOR);Slovenian Society Informatika - Section for Operational Research;Croatian Operational Research Society, vol. 23(4), pages 727-741, December.
    8. Sebastian Braun & Nadja Dwenger, 2008. "Success in the University Admission Process in Germany: Regional Provenance Matters," Discussion Papers of DIW Berlin 789, DIW Berlin, German Institute for Economic Research.
    9. Kóczy Á., László, 2010. "A magyarországi felvételi rendszerek sajátosságai [Specific features of Hungarys system of school and university admissions]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 142-164.
    10. Kóczy Á., László, 2009. "Központi felvételi rendszerek. Taktikázás és stabilitás [Central admission systems. Stratagems and stability]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(5), pages 422-442.
    11. Horstschräer, Julia, 2012. "Decentralizing university admission: Evidence from a natural experiment," ZEW Discussion Papers 12-076, ZEW - Leibniz Centre for European Economic Research.

  29. Braun, Sebastian & Dwenger, Nadja & Kübler, Dorothea, 2007. "Telling the truth may not pay off: An empirical study of centralised university admissions in Germany," SFB 649 Discussion Papers 2007-070, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.

    Cited by:

    1. Justine S. Hastings & Christopher A. Neilson & Seth D. Zimmerman, 2014. "Are Some Degrees Worth More than Others? Evidence from College Admission Cutoffs in Chile," Working Papers 2014-5, Princeton University. Economics Department..
    2. Klijn, Flip & Pais, Joana & Vorsatz, Marc, 2019. "Static versus dynamic deferred acceptance in school choice: Theory and experiment," Games and Economic Behavior, Elsevier, vol. 113(C), pages 147-163.
    3. Nadja Dwenger & Johanna Storck & Katharina Wrohlich, 2009. "Do Tuition Fees Affect the Mobility of University Applicants?: Evidence from a Natural Experiment," Discussion Papers of DIW Berlin 926, DIW Berlin, German Institute for Economic Research.
    4. Hüber, Frank, 2011. "Manipulationsanreize im Gale-Shapley-Algorithmus: Ein Literaturüberblick," Discussion Papers, Research Unit: Market Behavior SP II 2011-203, WZB Berlin Social Science Center.
    5. Reischmann, Tobias & Klein, Thilo & Giegerich, Sven, 2021. "An iterative deferred acceptance mechanism for decentralized, fast and fair childcare assignment," ZEW Discussion Papers 21-095, ZEW - Leibniz Centre for European Economic Research.
    6. Dimakopoulos, Philipp D. & Heller, C.-Philipp, 2019. "Matching with waiting times: The German entry-level labor market for lawyers," Games and Economic Behavior, Elsevier, vol. 115(C), pages 289-313.
    7. Braun, Sebastian & Dwenger, Nadja & Kübler, Dorothea & Westkamp, Alexander, 2012. "Implementing quotas in university admissions: An experimental analysis," SFB 649 Discussion Papers 2012-005, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.
    8. Mira Fischer & Patrick Kampkötter, 2017. "Effects of German Universities' Excellence Initiative on Ability Sorting of Students and Perceptions of Educational Quality," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 173(4), pages 662-687, December.
    9. Yoan Hermstrüwer, 2019. "Transparency and Fairness in School Choice Mechanisms," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2019_11, Max Planck Institute for Research on Collective Goods.
    10. Klijn, Flip & Pais, Joana & Vorsatz, Marc, 2016. "Affirmative action through minority reserves: An experimental study on school choice," Economics Letters, Elsevier, vol. 139(C), pages 72-75.
    11. Sofoklis Goulas & Rigissa Megalokonomou, 2019. "Which degrees do students prefer during recessions?," Empirical Economics, Springer, vol. 56(6), pages 2093-2125, June.
    12. Dwenger, Nadja & Kübler, Dorothea & Weizsäcker, Georg, 2013. "Preference for randomization: Empirical and experimental evidence," Discussion Papers, Research Unit: Market Behavior SP II 2013-201, WZB Berlin Social Science Center.
    13. Alexander Westkamp, 2013. "An analysis of the German university admissions system," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 53(3), pages 561-589, August.
    14. Grenet, Julien & He, Yinghua & Kübler, Dorothea, 2019. "Decentralizing centralized matching markets: Implications from early offers in university admissions," Discussion Papers, Research Unit: Market Behavior SP II 2019-208, WZB Berlin Social Science Center.
    15. Jens Gudmundsson, 2014. "Sequences in Pairing Problems: A new approach to reconcile stability with strategy-proofness for elementary matching problems," 2014 Papers pgu351, Job Market Papers.
    16. Tobias Reischmann & Thilo Klein & Sven Giegerich, 2021. "A deferred acceptance mechanism for decentralized, fast, and fair childcare assignment," The Journal of Mechanism and Institution Design, Society for the Promotion of Mechanism and Institution Design, University of York, vol. 6(1), pages 59-100, December.
    17. Parag A. Pathak & Kevin Ren & Camille Terrier, 2021. "From immediate acceptance to deferred acceptance: effects on school admissions and achievement in England," CEP Discussion Papers dp1815, Centre for Economic Performance, LSE.
    18. Aue, Robert & Klein, Thilo & Ortega, Josué, 2020. "What Happens when Separate and Unequal School Districts Merge?," QBS Working Paper Series 2020/06, Queen's University Belfast, Queen's Business School.
    19. Yvonne Giesing & Björn Kauder & Lukas Mergele & Niklas Potrafke & Panu Poutvaara, 2024. "Moving Out of the Comfort Zone: How Cultural Norms Affect Attitudes toward Immigration," CESifo Working Paper Series 10985, CESifo.
    20. Dwenger, Nadja & Kübler, Dorothea & Weizsäcker, Georg, 2018. "Flipping a coin: Evidence from university applications," Journal of Public Economics, Elsevier, vol. 167(C), pages 240-250.
    21. Franz Diebold & Haris Aziz & Martin Bichler & Florian Matthes & Alexander Schneider, 2014. "Course Allocation via Stable Matching," Business & Information Systems Engineering: The International Journal of WIRTSCHAFTSINFORMATIK, Springer;Gesellschaft für Informatik e.V. (GI), vol. 6(2), pages 97-110, April.
    22. Tamás Keller, 2018. "Dare to Dream: A Vignette Survey on Self-Selection in Secondary Education Track Choice," Sociological Research Online, , vol. 23(2), pages 354-373, June.
    23. Horstschräer, Julia, 2011. "University rankings in action? The importance of rankings and an excellence competition for university choice of high-ability students?," ZEW Discussion Papers 11-061, ZEW - Leibniz Centre for European Economic Research.
    24. Nadja Dwenger & Dorothea Kübler & Georg Weizsäcker, 2014. "Flipping a Coin: Theory and Evidence," CESifo Working Paper Series 4740, CESifo.
    25. Julien Grenet & Yinghua He & Dorothea Kübler, 2022. "Preference Discovery in University Admissions: The Case for Dynamic Multioffer Mechanisms," Post-Print halshs-03761513, HAL.
    26. Finger, Claudia & Fitzner, Cindy & Heinmüller, Judith, 2018. "Von wegen "einfach einschreiben": Wie deutsche Hochschulen ihre Studierenden auswählen," WZBrief Bildung 37, WZB Berlin Social Science Center.
    27. Juheng Zhang & Xiaoping Liu & Xiao-Bai Li, 2020. "Predictive Analytics with Strategically Missing Data," INFORMS Journal on Computing, INFORMS, vol. 32(4), pages 1143-1156, October.
    28. Peter Biro & Sofya Kiselgof, 2013. "College admissions with stable score-limits," CERS-IE WORKING PAPERS 1306, Institute of Economics, Centre for Economic and Regional Studies.
      • Péter Biró & Sofya Kiselgof, 2015. "College admissions with stable score-limits," Central European Journal of Operations Research, Springer;Slovak Society for Operations Research;Hungarian Operational Research Society;Czech Society for Operations Research;Österr. Gesellschaft für Operations Research (ÖGOR);Slovenian Society Informatika - Section for Operational Research;Croatian Operational Research Society, vol. 23(4), pages 727-741, December.
    29. Dimakopoulos, Philipp D. & Heller, C.-Philipp, 2015. "Matching with Waiting Times: The German Entry-Level Labour Market for Lawyers," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 113153, Verein für Socialpolitik / German Economic Association.
    30. Philipp D. Dimakopoulos & Christian-Philipp Heller, "undated". "Matching with Waiting Times: The German Entry-Level Labour Market for Lawyers," BDPEMS Working Papers 2014005, Berlin School of Economics.
    31. Sebastian Braun & Nadja Dwenger, 2008. "Success in the University Admission Process in Germany: Regional Provenance Matters," Discussion Papers of DIW Berlin 789, DIW Berlin, German Institute for Economic Research.
    32. Kóczy Á., László, 2010. "A magyarországi felvételi rendszerek sajátosságai [Specific features of Hungarys system of school and university admissions]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 142-164.
    33. Juheng Zhang & Haldun Aytug & Gary J. Koehler, 2014. "Research Note —Discriminant Analysis with Strategically Manipulated Data," Information Systems Research, INFORMS, vol. 25(3), pages 654-662, September.
    34. Kóczy Á., László, 2009. "Központi felvételi rendszerek. Taktikázás és stabilitás [Central admission systems. Stratagems and stability]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(5), pages 422-442.
    35. Frank Hüber & Dorothea Kübler, 2011. "Hochschulzulassungen in Deutschland: Wem hilft die Reform durch das „Dialogorientierte Serviceverfahren“?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 12(4), pages 430-444, November.
    36. Ulrich Kamecke, 2014. "Inefficient School Choice in a Long-Run Urban Equilibrium," CESifo Working Paper Series 4969, CESifo.
    37. Braun, Sebastian & Dwenger, Nadja & Kübler, Dorothea & Westkamp, Alexander, 2012. "Implementing quotas in university admissions: An experimental investigation," Kiel Working Papers 1761, Kiel Institute for the World Economy (IfW Kiel).
    38. Thilo Klein & Robert Aue & Josue Ortega, 2020. "School choice with independent versus consolidated districts," Papers 2006.13209, arXiv.org, revised Jul 2024.
    39. Sissa Carlsson & Stephan Thomsen, 2014. "Nicht ausgeschöpfte Potenziale in der Kita-Platzvergabe," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 83(1), pages 183-198.
    40. Horstschräer, Julia, 2012. "Decentralizing university admission: Evidence from a natural experiment," ZEW Discussion Papers 12-076, ZEW - Leibniz Centre for European Economic Research.
    41. He, Yinghua, 2015. "Gaming the Boston School Choice Mechanism in Beijing," TSE Working Papers 15-551, Toulouse School of Economics (TSE), revised Sep 2017.
    42. Carlsson, Sissa & Thomsen, Stephan L., 2015. "Improving the Allocation of Spots in Child Care Facilities for Toddlers in Germany: A Mechanism Design Approach," IZA Discussion Papers 8976, Institute of Labor Economics (IZA).
    43. Zhong, Xiaohan & Zhu, Lin, 2021. "The medium-run efficiency consequences of unfair school matching: Evidence from Chinese college admissions," Journal of Econometrics, Elsevier, vol. 224(2), pages 271-285.
    44. Zhang, Juheng & Aytug, Haldun, 2016. "Comparison of imputation methods for discriminant analysis with strategically hidden data," European Journal of Operational Research, Elsevier, vol. 255(2), pages 522-530.
    45. Agnes Cseh & Jannik Matuschke, 2018. "New and simple algorithms for stable flow problems," CERS-IE WORKING PAPERS 1817, Institute of Economics, Centre for Economic and Regional Studies.
    46. Janine Balter & Michela Rancan & Olena Senyuta, 2014. "Truncation in the Matching Markets and Market Ineffciency," RSCAS Working Papers 2014/04, European University Institute.
    47. Hernandez-Chanto Allan, 2020. "College Assignment Problems Under Constrained Choice, Private Preferences, and Risk Aversion," The B.E. Journal of Theoretical Economics, De Gruyter, vol. 20(2), pages 1-20, June.
    48. Dimakopoulos, Philipp D. & Heller, C.-Philipp, 2018. "Matching with Waiting Times: The German Entry-Level Labor Market for Lawyers," Rationality and Competition Discussion Paper Series 68, CRC TRR 190 Rationality and Competition.

Articles

  1. Nadja Dwenger & Lukas Treber, 2022. "Shaming for Tax Enforcement," Management Science, INFORMS, vol. 68(11), pages 8202-8233, November.

    Cited by:

    1. Kotakorpi, Kaisa & Nurminen, Tuomas & Miettinen, Topi & Metsälampi, Satu, 2024. "Bearing the burden — Implications of tax reporting institutions on evasion and incidence," Journal of Economic Behavior & Organization, Elsevier, vol. 220(C), pages 81-134.
    2. Blesse, Sebastian, 2023. "Do your tax problems make tax evasion seem more justifiable? Evidence from a survey experiment," European Journal of Political Economy, Elsevier, vol. 78(C).
    3. Simon J. Evenett & Niccolò Pisani, 2023. "Geopolitics, conflict, and decoupling: evidence of Western divestment from Russia during 2022," Journal of International Business Policy, Palgrave Macmillan, vol. 6(4), pages 511-540, December.
    4. James Alm & Lilith Burgstaller & Arrita Domi & Amanda März & Matthias Kasper, 2023. "Nudges, Boosts, and Sludge: Using New Behavioral Approaches to Improve Tax Compliance," Economies, MDPI, vol. 11(9), pages 1-22, September.
    5. Jin, Youliang & Wang, Shujuan & Cheng, Xu & Zeng, Huixiang, 2024. "Can environmental tax reform curb corporate environmental violations? A quasi-natural experiment based on China's “environmental fees to taxes”," Journal of Business Research, Elsevier, vol. 171(C).

  2. Bittschi, Benjamin & Dwenger, Nadja & Rincke, Johannes, 2021. "Water the flowers you want to grow? Evidence on private recognition and donor loyalty," European Economic Review, Elsevier, vol. 131(C).
    See citations under working paper version above.
  3. Braun, Sebastian T. & Dwenger, Nadja, 2020. "Settlement location shapes the integration of forced migrants: Evidence from post-war Germany⁎," Explorations in Economic History, Elsevier, vol. 77(C).

    Cited by:

    1. Sascha O. Becker, 2022. "Forced Displacement in History: Some Recent Research," RF Berlin - CReAM Discussion Paper Series 2205, Rockwool Foundation Berlin (RF Berlin) - Centre for Research and Analysis of Migration (CReAM).
    2. Jakub Grossmann & Stepan Jurajda & Felix Roesel, 2021. "Forced Migration, Staying Minorities, and New Societies: Evidence from Post-war Czechoslovakia," CERGE-EI Working Papers wp683, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
    3. Jakub Grossmann & Štĕpán Jurajda & Felix Rösel, 2022. "Bleibender Eindruck: Nicht vertriebene Sudetendeutsche prägen die politische Landschaft in Tschechien bis heute," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 29(06), pages 27-30, December.
    4. Braun, Sebastian Till & Weber, Henning, 2016. "How do regional labor markets adjust to immigration? A dynamic analysis for post-war Germany," Discussion Papers 05/2016, Deutsche Bundesbank.
    5. David Escamilla-Guerrero & Edward Kosack & Zachary Ward, 2020. "Life after Crossing the Border: Assimilation during the First Mexican Mass Migration," Oxford Economic and Social History Working Papers _183, University of Oxford, Department of Economics.
    6. Dahlberg, Matz & Egebark, Johan & Vikman, Ulrika & Özcan, Gülay, 2024. "Labor market integration of refugees: RCT evidence from an early intervention program in Sweden," Journal of Economic Behavior & Organization, Elsevier, vol. 217(C), pages 614-630.

  4. Dwenger, Nadja & Fossen, Frank M. & Simmler, Martin, 2020. "Firms’ financial and real responses to credit supply shocks: Evidence from firm-bank relationships in Germany," Journal of Financial Intermediation, Elsevier, vol. 41(C).

    Cited by:

    1. Gianluca Cafiso, 2022. "Loans to Different Groups and Economic Activity at Times of Crisis and Growth," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 84(3), pages 594-623, June.
    2. Philipp Meinen & Ana Cristina Soares, 2022. "Markups and Financial Shocks," The Economic Journal, Royal Economic Society, vol. 132(647), pages 2471-2499.
    3. Kazakov, Aleksandr & Koetter, Michael & Titze, Mirko & Tonzer, Lena, 2024. "The effect of firm subsidies on credit markets," IWH Discussion Papers 24/2022, Halle Institute for Economic Research (IWH), revised 2024.
    4. M. Ali Choudhary & Anil K. Jain, 2017. "Finance and Inequality : The Distributional Impacts of Bank Credit Rationing," International Finance Discussion Papers 1211, Board of Governors of the Federal Reserve System (U.S.).
    5. ARATA Yoshiyuki & MIYAKAWA Daisuke, 2022. "Demand Shock Propagation Through an Input-output Network in Japan," Discussion papers 22027, Research Institute of Economy, Trade and Industry (RIETI).
    6. Kazakov, Aleksandr & Koetter, Michael & Titze, Mirko & Tonzer, Lena, 2022. "Firm subsidies, financial intermediation, and bank risk," IWH Discussion Papers 2/2022, Halle Institute for Economic Research (IWH).
    7. Aleksandr Kazakov & Michael Koetter & Mirko Titze & Lena Tonzer, 2022. "Firm subsidies, financial intermediation, and bank stability," Tinbergen Institute Discussion Papers 22-078/IV, Tinbergen Institute.
    8. Arata, Yoshiyuki & Miyakawa, Daisuke, 2024. "Demand shock propagation through input-output linkages in Japan," Journal of Economic Behavior & Organization, Elsevier, vol. 219(C), pages 262-283.
    9. Luísa Farinha & Sotirios Kokas, 2022. "Real effects of imperfect bank-firm matching," Working Papers w202210, Banco de Portugal, Economics and Research Department.
    10. Sergey Pekarski & Anna Sokolova, 2021. "Default Costs and Self-fulfilling Fiscal Limits in a Small Open Economy," HSE Working papers WP BRP 243/EC/2021, National Research University Higher School of Economics.
    11. Aibota Rakhmetova & Gaukhar Kalkabayeva & Anar Kurmanalina & Zhanar Gusmanova & Gulzira Serikova & Baglan Aimurzina, 2020. "Financial-credit and innovative economic sectors: evaluation of macroeconomic effects of regulation and interaction sectors," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 8(1), pages 1224-1237, September.
    12. Ebrahimi, Sajad & Ebrahimnejad, Ali & Rastad, Mahdi, 2023. "Number of creditors and the real effects of credit supply disruptions," Emerging Markets Review, Elsevier, vol. 55(C).
    13. Raz, Arisyi F., 2023. "Bank liquidity creation and religious observance: Evidence from Ramadan fasting," Journal of Corporate Finance, Elsevier, vol. 83(C).
    14. Kensuke Fukunaga & Daisuke Miyakawa, 2022. "Supply Chain Network and Credit Supply," IMES Discussion Paper Series 22-E-08, Institute for Monetary and Economic Studies, Bank of Japan.

  5. Dwenger, Nadja & Lohse, Tim, 2019. "Do individuals successfully cover up their lies? Evidence from a compliance experiment," Journal of Economic Psychology, Elsevier, vol. 71(C), pages 74-87.

    Cited by:

    1. Daniela Di Cagno & Werner Güth & Tim Lohse & Francesca Marazzi & Lorenzo Spadoni, 2022. "Who cares when Value (Mis)reporting May Be Found Out? An Acquiring-a-Company Experiment with Value Messages and Information Leaks," CEIS Research Paper 531, Tor Vergata University, CEIS, revised 31 Jan 2022.
    2. Engel, Christoph & Mittone, Luigi & Morreale, Azzurra, 2020. "Tax morale and fairness in conflict an experiment," Journal of Economic Psychology, Elsevier, vol. 81(C).
    3. Tim Lohse & Salmai Qari, 2019. "Gender Differences in Face-to-Face Deceptive Behavior," CESifo Working Paper Series 7995, CESifo.
    4. Innes, Robert, 2022. "Does deception raise or lower lie aversion? Experimental evidence," Journal of Economic Psychology, Elsevier, vol. 90(C).
    5. Tim Lohse & Salmai Qari, 2021. "Soziale Interaktion und geschlechtsspezifisches Wettbewerbsverhalten," DIW Roundup: Politik im Fokus 138, DIW Berlin, German Institute for Economic Research.

  6. Nadja Dwenger & Pia Rattenhuber & Viktor Steiner, 2019. "Sharing the Burden? Empirical Evidence on Corporate Tax Incidence," German Economic Review, Verein für Socialpolitik, vol. 20(4), pages 107-140, November.
    See citations under working paper version above.
  7. Dwenger, Nadja & Kübler, Dorothea & Weizsäcker, Georg, 2018. "Flipping a coin: Evidence from university applications," Journal of Public Economics, Elsevier, vol. 167(C), pages 240-250.

    Cited by:

    1. Im, Changkuk & Lee, Jinkwon, 2022. "On the fragility of third-party punishment: The context effect of a dominated risky investment option," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 98(C).
    2. Grenet, Julien & He, Yinghua & Kübler, Dorothea, 2019. "Decentralizing centralized matching markets: Implications from early offers in university admissions," Discussion Papers, Research Unit: Market Behavior SP II 2019-208, WZB Berlin Social Science Center.
    3. Ewerhart, Christian & Li, Sheng, 2023. "Imposing Choice on the Uninformed: The Case of Dynamic Currency Conversion," Journal of Banking & Finance, Elsevier, vol. 154(C).
    4. Georgios Gerasimou, 2021. "Towards Eliciting Weak or Incomplete Preferences in the Lab: A Model-Rich Approach," Papers 2111.14431, arXiv.org, revised Dec 2023.
    5. Julien Grenet & Yinghua He & Dorothea Kübler, 2022. "Preference Discovery in University Admissions: The Case for Dynamic Multioffer Mechanisms," Post-Print halshs-03761513, HAL.
    6. Alex Rees-Jones & Ran Shorrer & Chloe J. Tergiman, 2020. "Correlation Neglect in Student-to-School Matching," NBER Working Papers 26734, National Bureau of Economic Research, Inc.
    7. Kim, Duk Gyoo & Kim, Hee Chun, 2022. "Probability matching and strategic decision making," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 98(C).
    8. Heydari, Pedram, 2024. "Regret, responsibility, and randomization: A theory of stochastic choice," Journal of Economic Theory, Elsevier, vol. 217(C).
    9. Chew, Soo Hong & Miao, Bin & Shen, Qiang & Zhong, Songfa, 2022. "Multiple-switching behavior in choice-list elicitation of risk preference," Journal of Economic Theory, Elsevier, vol. 204(C).

  8. Boyer, Pierre C. & Dwenger, Nadja & Rincke, Johannes, 2016. "Do norms on contribution behavior affect intrinsic motivation? Field-experimental evidence from Germany," Journal of Public Economics, Elsevier, vol. 144(C), pages 140-153.
    See citations under working paper version above.
  9. Nadja Dwenger & Henrik Kleven & Imran Rasul & Johannes Rincke, 2016. "Extrinsic and Intrinsic Motivations for Tax Compliance: Evidence from a Field Experiment in Germany," American Economic Journal: Economic Policy, American Economic Association, vol. 8(3), pages 203-232, August.
    See citations under working paper version above.
  10. Braun, Sebastian & Dwenger, Nadja & Kübler, Dorothea & Westkamp, Alexander, 2014. "Implementing quotas in university admissions: An experimental analysis," Games and Economic Behavior, Elsevier, vol. 85(C), pages 232-251.
    See citations under working paper version above.
  11. Nadja Dwenger & Viktor Steiner, 2014. "Financial leverage and corporate taxation: evidence from German corporate tax return data," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(1), pages 1-28, February.
    See citations under working paper version above.
  12. Nadja Dwenger, 2014. "User Cost Elasticity of Capital Revisited," Economica, London School of Economics and Political Science, vol. 81(321), pages 161-186, January.

    Cited by:

    1. Jürgen Antony & Michiel Bijlsma & Adam Elbourne & Marcel Lever & Gijsbert Zwart, 2012. "Financial transaction tax: review and assessment," CPB Discussion Paper 202, CPB Netherlands Bureau for Economic Policy Analysis.
    2. Rodrigo Cerda N. & José Ignacio Llodrá V., 2017. "Impuestos corporativos y capital: veintiséis años de evidencia en empresas," Journal Economía Chilena (The Chilean Economy), Central Bank of Chile, vol. 20(1), pages 050-071, April.
    3. Brandstetter, Laura & Jacob, Martin, 2013. "Do corporate tax cuts increase investments?," arqus Discussion Papers in Quantitative Tax Research 153, arqus - Arbeitskreis Quantitative Steuerlehre.
    4. Schaller, Huntley & Voia, Marcel, 2017. "Panel cointegration estimates of the user cost elasticity," Journal of Macroeconomics, Elsevier, vol. 53(C), pages 235-250.
    5. Martin Simmler, 2014. "Do multinational firms invest more? On the impact of internal debt financing on capital accumulation," Working Papers 1424, Oxford University Centre for Business Taxation.
    6. Eichfelder, Sebastian & Kluska, Mike & Knaisch, Jonas & Selle, Juliane, 2021. "Senkung der Unternehmenssteuerlast versus Förderung von Investitionen: Was ist die bessere Strategie zur Förderung der Standortattraktivität Deutschlands?," arqus Discussion Papers in Quantitative Tax Research 266, arqus - Arbeitskreis Quantitative Steuerlehre.
    7. Cooper Howes, 2019. "Financial Constraints, Sectoral Heterogeneity, and the Cyclicality of Investment," 2019 Meeting Papers 1581, Society for Economic Dynamics.
    8. Schoder, Christian, 2013. "Credit vs. demand constraints: The determinants of US firm-level investment over the business cycles from 1977 to 2011," The North American Journal of Economics and Finance, Elsevier, vol. 26(C), pages 1-27.
    9. Bournakis, Ioannis & Mallick, Sushanta, 2018. "TFP estimation at firm level: The fiscal aspect of productivity convergence in the UK," Economic Modelling, Elsevier, vol. 70(C), pages 579-590.
    10. Matjaž Črnigoj, 2016. "The Responsiveness of Corporate Investments to Changes in Corporate Income Taxation During the Financial Crisis: Empirical Evidence from Slovenian Firms," Emerging Markets Finance and Trade, Taylor & Francis Journals, vol. 52(9), pages 2165-2177, September.
    11. Eichfelder, Sebastian & Kluska, Mike & Knaisch, Jonas & Selle, Juliane, 2021. "Senkung der Unternehmenssteuerlast versus Förderung von Investitionen: Was ist die bessere Strategie zur Förderung der Standortattraktivität Deutschlands?," arqus Discussion Papers in Quantitative Tax Research 263, arqus - Arbeitskreis Quantitative Steuerlehre.
    12. Bitros, George C. & Nadiri, M. Ishaq, 2017. "Elasticities of Business Investment in the U.S. and their Policy Implications: A Disaggregate Approach to Modeling and Estimation," MPRA Paper 80091, University Library of Munich, Germany.
    13. Gerda Dewit & Dermot Leahy & Chris Jones & Yama Temouri, 2017. "Does Tax Haven FDI Influence Firm Performance?," Economics Department Working Paper Series n284-17.pdf, Department of Economics, National University of Ireland - Maynooth.
    14. Sacchidananda Mukherjee & Shivani Badola, 2023. "Macroeconomic Implications of Changes in Corporate Tax Rates: A Review," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 56(1), pages 20-41, March.
    15. Hussain, Adam, 2023. "Effect of Tax Cut on Investment: Evidence from Indian Manufacturing firms," Working Papers 23/390, National Institute of Public Finance and Policy.

  13. Dwenger, Nadja & Storck, Johanna & Wrohlich, Katharina, 2012. "Do tuition fees affect the mobility of university applicants? Evidence from a natural experiment," Economics of Education Review, Elsevier, vol. 31(1), pages 155-167.
    See citations under working paper version above.
  14. Dwenger, Nadja & Steiner, Viktor, 2012. "Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence From German Corporate Tax Return Data," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(1), pages 118-150, March.

    Cited by:

    1. Frank M. Fossen & Viktor Steiner, 2014. "The Tax-Rate Elasticity of Local Business Profits," Discussion Papers of DIW Berlin 1424, DIW Berlin, German Institute for Economic Research.
    2. Ladislav Mejzlík & Leoš Vítek & Jana Roe, 2014. "Adjustments to Accounting Profit in Determination of the Income Tax Base: Evolution in the Czech Republic," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2014(4), pages 4-24.
    3. Jing Zhang, 2015. "Saving Europe?," 2015 Meeting Papers 599, Society for Economic Dynamics.
    4. Muraközy, Balázs & Reizer, Balázs, 2017. "A magyar vállalati adózás heterogenitása [The heterogeneity of corporate taxation in Hungary]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(12), pages 1233-1264.
    5. Nadja Dwenger & Viktor Steiner, 2014. "Financial leverage and corporate taxation: evidence from German corporate tax return data," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(1), pages 1-28, February.
    6. Elek, Péter & Lőrincz, László, 2015. "Az effektív társasági adókulcs rugalmassága Magyarországon a 2009-2011 közötti adókulcscsökkentés alapján [The elasticity of the effective corporate tax rate in Hungary: evidence from the tax cut b," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(1), pages 27-47.
    7. Pablo D'Erasmo & Enrique G. Mendoza & Jing Zhang, 2015. "What is a Sustainable Public Debt?," NBER Working Papers 21574, National Bureau of Economic Research, Inc.
    8. Liu, Li & Altshuler, Rosanne, 2013. "Measuring the Burden of the Corporate Income Tax Under Imperfect Competition," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(1), pages 215-237, March.
    9. Rema Hanna & Benjamin A. Olken, 2019. "Tax Administration vs. Tax Rates: Evidence from Corporate Taxation in Indonesia," CID Working Papers 361, Center for International Development at Harvard University.
    10. Nathan M. Jensen & Adam H. Rosenzweig, 2015. "Can a Single Country Increase the Taxes of Multinational Corporations? Evidence from the Impact of the 1993 Corporate Tax Rate Increase on Fortune 500 Companies," Journal of Empirical Legal Studies, John Wiley & Sons, vol. 12(4), pages 757-780, December.
    11. Mendoza, Enrique G. & Tesar, Linda L. & Zhang, Jing, 2014. "Saving Europe? The unpleasant arithmetic of fiscal austerity in integrated economies," SAFE Working Paper Series 80, Leibniz Institute for Financial Research SAFE.
    12. Blesse, Sebastian & Doerrenberg, Philipp & Rauch, Anna, 2019. "Higher taxes on less elastic goods? Evidence from German municipalities," Regional Science and Urban Economics, Elsevier, vol. 75(C), pages 165-186.
    13. Camilo Gómez, 2019. "How Responsive are Firms to the Corporate Wealth Tax?," Documentos CEDE 17433, Universidad de los Andes, Facultad de Economía, CEDE.
    14. Ligia Alba Melo-Becerra & Héctor Zárate-Solano & Andrés Camilo Gómez-Molina, 2018. "Elasticidad del ingreso corporativo gravable en Colombia," Borradores de Economia 1046, Banco de la Republica de Colombia.
    15. Ladislav Mejzlík & Markéta Arltová & David Procházka & Leoš Vítek, 2015. "Implementace mezinárodních standardů účetního výkaznictví v České republice a její vliv na zdanění podniků [The Adoption of International Financial Reporting Standards in the Czech Republic and Its," Politická ekonomie, Prague University of Economics and Business, vol. 2015(7), pages 811-832.
    16. Matthias Krapf & David Staubli, 2020. "The Corporate Elasticity of Taxable Income: Event Study Evidence from Switzerland," CESifo Working Paper Series 8715, CESifo.
    17. Nobilis, Benedek, 2021. "Restoring the Competitiveness of the Hungarian Tax System in the 2010s," Taxation Policy Papers 3, Ministry of Finance, Department of Tax Policy and International Taxation.
    18. Boryana Madzharova, 2012. "Intertemporal Income Shifting in Expectation of Lower Corporate Tax Rates: The Tax Reforms in Central and Eastern Europe," CERGE-EI Working Papers wp462, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
    19. David Staubli, 2018. "The Elasticity of Corporate Income: Panel Data Evidence from Switzerland," Cahiers de Recherches Economiques du Département d'économie 18.01, Université de Lausanne, Faculté des HEC, Département d’économie.
    20. Luisito Bertinelli & Arnaud Bourgain & Skerdilajda Zanaj, 2019. "Profit taxation and royalties: evidence from gold mines in Sub-Saharan Africa," DEM Discussion Paper Series 19-15, Department of Economics at the University of Luxembourg.
    21. Bertinelli, Luisito & Bourgain, Arnaud & Zanaj, Skerdilajda, 2022. "Taxes and declared profits: Evidence from gold mines in Africa," Resources Policy, Elsevier, vol. 78(C).
    22. Frank M. Fossen & Viktor Steiner, 2018. "The Tax†rate Elasticity of Local Business Profits," German Economic Review, Verein für Socialpolitik, vol. 19(2), pages 162-189, May.
    23. Luisito Bertinelli & Arnaud Bourgain & Abdoul Karim Diamoutene, 2017. "Corporate Effective Tax Rate in Sub-Saharan Africa: Evidence from Formal Companies of Mali," DEM Discussion Paper Series 17-18, Department of Economics at the University of Luxembourg.
    24. Bussy, Adrien, 2023. "Corporate tax evasion: Evidence from international trade," European Economic Review, Elsevier, vol. 159(C).
    25. Leoš Vítek, 2013. "Corporate Income Taxation and the Corporate Tax Base in the Czech Republic [Zdanění firem a jejich daňový základ v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(2), pages 38-49.
    26. Bonin, Holger & Buhlmann, Florian & Siegloch, Sebastian & Stichnoth, Holger, 2019. "Aufkommens-, Verteilungs- und Arbeitsangebotswirkungen einer stufenweisen Abschaffung des Solidaritätszuschlags," IZA Research Reports 90, Institute of Labor Economics (IZA).
    27. Kleven, Henrik & Best, Michael & Spinnewijn, Johannes & Waseem, Mazhar & Brockmeyer, Anne, 2013. "Production vs Revenue Efficiency With Limited Tax Capacity: Theory and Evidence From Pakistan," CEPR Discussion Papers 9717, C.E.P.R. Discussion Papers.
    28. Clifford, Sarah, 2019. "Taxing multinationals beyond borders: Financial and locational responses to CFC rules," Journal of Public Economics, Elsevier, vol. 173(C), pages 44-71.

  15. Braun Sebastian & Dwenger Nadja & Kübler Dorothea, 2010. "Telling the Truth May Not Pay Off: An Empirical Study of Centralized University Admissions in Germany," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 10(1), pages 1-38, March.
    See citations under working paper version above.
  16. Sebastian Braun & Nadja Dwenger & Dorothea Kübler, 2008. "Studienplatzvergabe: die cleversten Bewerber kommen zum Zug," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 75(16), pages 198-202.

    Cited by:

    1. Hüber, Frank, 2011. "Manipulationsanreize im Gale-Shapley-Algorithmus: Ein Literaturüberblick," Discussion Papers, Research Unit: Market Behavior SP II 2011-203, WZB Berlin Social Science Center.

  17. Stefan Bach & Nadja Dwenger, 2007. "Unternehmensbesteuerung: trotz hoher Steuersätze mäßiges Aufkommen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 74(5), pages 57-65.

    Cited by:

    1. Kerstin Schneider & Claudia Wesselbaum-Neugebauer, 2010. "Die Gewerbesteuer seit der Unternehmensteuerreform 2008: Steigt die Steuerbelastung und die Gefahr der Substanzbesteuerung? Eine empirische Analyse," Schumpeter Discussion Papers sdp10008, Universitätsbibliothek Wuppertal, University Library.
    2. Huber, Hans-Peter & Maiterth, Ralf, 2019. "Steuerbelastung deutscher Kapitalgesellschaften von lediglich 20 % - Fakt oder Fake News?," arqus Discussion Papers in Quantitative Tax Research 246, arqus - Arbeitskreis Quantitative Steuerlehre.
    3. Heinz Gebhardt & Lars-H. R. Siemers, 2016. "Die relative Steuerbelastung mittelständischer Kapitalgesellschaften: Evidenz von handelsbilanziellen Mikrodaten," Volkswirtschaftliche Diskussionsbeiträge 180-16, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
    4. Dwenger, Nadja & Steiner, Viktor, 2008. "Effective profit taxation and the elasticity of the corporate income tax base: Evidence from German corporate tax return data," arqus Discussion Papers in Quantitative Tax Research 57, arqus - Arbeitskreis Quantitative Steuerlehre.
    5. Gebhardt, Heinz & Siemers, Lars-H. R., 2011. "Die relative Steuerlast mittelständischer Kapitalgesellschaften [The relative tax burden of medium-sized corporations in Germany]," MPRA Paper 28894, University Library of Munich, Germany.
    6. Dwenger, Nadja, 2008. "Tax loss offset restrictions: Last resort for the treasury? An empirical evaluation of tax loss offset rectrictions based on micro data," arqus Discussion Papers in Quantitative Tax Research 44, arqus - Arbeitskreis Quantitative Steuerlehre.
    7. Evers, Andrea & Hundsdoerfer, Jochen, 2014. "Country-by-Country Reporting: Eine neue Rechnungslegung über länderspezifische Wertschöpfung und Ertragsteuern?," Discussion Papers 2014/20, Free University Berlin, School of Business & Economics.
    8. Dwenger, Nadja & Steiner, Viktor, 2012. "Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence From German Corporate Tax Return Data," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(1), pages 118-150, March.
    9. Claudia Wesselbaum-Neugebauer, 2008. "§ 34a EStG - Einstieg in eine rechtsformneutrale Besteuerung oder Option für ein virtuelles Trennungsprinzip?," Schumpeter Discussion Papers sdp08009, Universitätsbibliothek Wuppertal, University Library.
    10. Bofinger, Peter & Schnabel, Isabel & Feld, Lars P. & Schmidt, Christoph M. & Wieland, Volker, 2014. "Mehr Vertrauen in Marktprozesse. Jahresgutachten 2014/15 [More confidence in market processes. Annual Report 2014/15]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201415, February.

  18. Stefan Bach & Hermann Buslei & Nadja Dwenger, 2007. "Unternehmensteuerreform 2008: positives Signal auf Kosten der Steuersystematik," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 74(18), pages 293-301.

    Cited by:

    1. Michael Broer & Nadja Dwenger, 2008. "Die kurzfristigen Steuereffekte der "Thesaurierungsbegünstigung" für Personenunternehmen: eine mikrofundierte Analyse," Discussion Papers of DIW Berlin 765, DIW Berlin, German Institute for Economic Research.

  19. Stefan Bach & Hermann Buslei & Nadja Dwenger & Frank M. Fossen, 2007. "Aufkommens- und Verteilungseffekte der Unternehmensteuerreform 2008: eine Analyse mit dem Unternehmensteuer-Mikrosimulationsmodell BizTax," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 76(2), pages 74-85.

    Cited by:

    1. Stefan Bach & Michael Broer & Frank Fossen, 2010. "Sollen Freiberufler und Landwirte Gewerbesteuer zahlen?," Review of Regional Research: Jahrbuch für Regionalwissenschaft, Springer;Gesellschaft für Regionalforschung (GfR), vol. 30(1), pages 71-90, February.

Books

    Sorry, no citations of books recorded.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.