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Philipp Doerrenberg

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. Doerrenberg, Philipp & Peichl, Andreas, 2012. "The Impact of Redistributive Policies on Inequality in OECD Countries," IZA Discussion Papers 6505, Institute of Labor Economics (IZA).

    Mentioned in:

    1. Inequality in OECD Countries
      by maximorossi in NEP-LTV blog on 2012-05-11 21:54:58
  2. Dolls, Mathias & Doerrenberg, Philipp & Peichl, Andreas & Stichnoth, Holger, 2019. "Reprint of: Do retirement savings increase in response to information about retirement and expected pensions?," Journal of Public Economics, Elsevier, vol. 171(C), pages 105-116.

    Mentioned in:

    1. Ekonomia behawioralna wzmocni emerytalne oszczędności
      by Dariusz Rostkowski in Obserwator Finansowy on 2020-01-09 02:00:57

    Mentioned in:

    1. We need more tax inspectors
      by Economic Logician in Economic Logic on 2012-04-13 19:53:00
    2. Why We Want a Complicated Tax System: So That People Can Avoid Taxes
      by Tim Worstall in Tim Worstall (Forbes) on 2012-04-14 19:26:18

Working papers

  1. Sandro Ambuehl & Sebastian Blesse & Philipp Doerrenberg & Christoph Feldhaus & Axel Ockenfels, 2023. "Politicians' Social Welfare Criteria: An Experiment with German Legislators," CESifo Working Paper Series 10329, CESifo.

    Cited by:

    1. Andrej Woerner & Taisuke Imai & Davide D. Pace & Klaus M. Schmidt, 2024. "How to increase public support for carbon pricing with revenue recycling," Nature Sustainability, Nature, vol. 7(12), pages 1633-1641, December.
    2. Christian Bayer & Felix Bierbrauer & Axel Ockenfels & Matthias Sutter, 2025. "ECONtribute: Markets & Public Policy: Agenda und ausgewählte Forschungsschwerpunkte," ECONtribute Discussion Papers Series 352, University of Bonn and University of Cologne, Germany.
    3. Arlinghaus, Johanna Brigitte & Konc, Théo & Mattauch, Linus & Sommer, Stephan, 2024. "The effect of information framing on policy support: Experimental evidence from urban policies," VfS Annual Conference 2024 (Berlin): Upcoming Labor Market Challenges 302449, Verein für Socialpolitik / German Economic Association.

  2. Arntz, Melanie & Blesse, Sebastian & Doerrenberg, Philipp, 2022. "The end of work is near, isn't it? Survey evidence on automation angst," ZEW Discussion Papers 22-036, ZEW - Leibniz Centre for European Economic Research.

    Cited by:

    1. Włoch Renata & Śledziewska Katarzyna & Rożynek Satia, 2024. "How do employees in the Polish financial sector react to automation in their workplace?," International Journal of Contemporary Management, Sciendo, vol. 60(1), pages 185-200.

  3. Buhlmann, Florian & Doerrenberg, Philipp & Voget, Johannes & Loos, Benjamin, 2020. "How do taxes affect the trading behavior of private investors? Evidence from individual portfolio data," ZEW Discussion Papers 20-047, ZEW - Leibniz Centre for European Economic Research.

    Cited by:

    1. Adam M. Lavecchia & Alisa Tazhitdinova, 2021. "Permanent and Transitory Responses to Capital Gains Taxes: Evidence from a Lifetime Exemption in Canada," NBER Working Papers 28514, National Bureau of Economic Research, Inc.
    2. Ole Agersnap & Owen Zidar, 2021. "The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates," Working Papers 2021-75, Princeton University. Economics Department..

  4. Blesse, Sebastian & Buhlmann, Florian & Doerrenberg, Philipp, 2019. "Do people really want a simple tax system? Evidence on preferences towards income tax simplification," ZEW Discussion Papers 19-058, ZEW - Leibniz Centre for European Economic Research.

    Cited by:

    1. Bellani, Luna & Berriochoa, Kattalina & Kapteina, Mark & Schwerdt, Guido, 2024. "Information provision and support for inheritance taxation: Evidence from a representative survey experiment in Germany," Working Papers 22, University of Konstanz, Cluster of Excellence "The Politics of Inequality. Perceptions, Participation and Policies".
    2. Ingar K. Haaland & Christopher Roth & Johannes Wohlfart, 2020. "Designing Information Provision Experiments," CESifo Working Paper Series 8406, CESifo.
    3. Bertrand Garbinti & Jonathan Goupille-Lebret & Mathilde Munoz & Stefanie Stantcheva & Gabriel Zucman, 2024. "Tax Design, Information, and Elasticities: Evidence From the French Wealth Tax," Working Papers halshs-04753434, HAL.
    4. Agersnap, Ole & Bjørkheim, Julie Brun, 2024. "Tax Complexity as Price Discrimination," Discussion Papers 2024/4, Norwegian School of Economics, Department of Business and Management Science.
    5. Hoppe, Thomas & Schanz, Deborah & Sturm, Susann & Sureth, Caren & Voget, Johannes, 2020. "The relation between tax complexity and foreign direct investment: Evidence across countries," arqus Discussion Papers in Quantitative Tax Research 250, arqus - Arbeitskreis Quantitative Steuerlehre.

  5. Blesse, Sebastian & Doerrenberg, Philipp & Rauch, Anna, 2018. "Higher taxes on less elastic goods? Evidence from German municipalities," ZEW Discussion Papers 18-039, ZEW - Leibniz Centre for European Economic Research.

    Cited by:

    1. Langenmayr, Dominika & Simmler, Martin, 2024. "JUE insight: Expectations about future tax rates and firm entry," Journal of Urban Economics, Elsevier, vol. 142(C).
    2. Holm-Hadulla, Fédéric, 2018. "Fiscal equalization and the tax structure," Working Paper Series 2203, European Central Bank.
    3. Siegloch, Sebastian & Lichter, Andreas & Löffler, Max & Isphording, Ingo E. & Nguyen, Thu-Van & Poege, Felix, 2021. "Profit Taxation, R&D Spending, and Innovation," CEPR Discussion Papers 16702, C.E.P.R. Discussion Papers.

  6. Mathias Dolls & Philipp Dörrenberg & Andreas Peichl & Holger Stichnoth, 2018. "Do Retirement Savings Increase in Response to Information About Retirement and Expected Pensions?," CESifo Working Paper Series 6842, CESifo.

    Cited by:

    1. Fu, Hongqiao & Cheng, Terence C. & Zhan, Jiajia & Xu, Duo & Yip, Winnie, 2024. "Dynamic effects of the COVID-19 pandemic on the demand for telemedicine services: Evidence from China," Journal of Economic Behavior & Organization, Elsevier, vol. 220(C), pages 531-557.
    2. Cardella, Eric & Kalenkoski, Charlene M. & Parent, Michael, 2018. "Less Is Not More: Information Presentation Complexity and 401(k) Planning Choices," IZA Discussion Papers 11538, Institute of Labor Economics (IZA).
    3. Ihle, Dorothee, 2017. "Quantile treatment effects of Riester participation on wealth," CAWM Discussion Papers 96, University of Münster, Münster Center for Economic Policy (MEP).
    4. Jana Schuetz & Silke Uebelmesser & Ronja Baginski & Carmela Aprea, 2022. "Pension Reform Preferences in Germany: Does Information Matter?," CESifo Working Paper Series 10072, CESifo.
    5. Ingar K. Haaland & Christopher Roth & Johannes Wohlfart, 2020. "Designing Information Provision Experiments," CESifo Working Paper Series 8406, CESifo.
    6. Najat El Mekkaoui & Bérangère Legendre, 2022. "Does pension information impact savings?," Post-Print hal-03877170, HAL.
    7. Gopi Shah Goda & Matthew R. Levy & Colleen Flaherty Manchester & Aaron Sojourner & Joshua Tasoff & Jiusi Xiao, 2022. "Are Retirement Planning Tools Substitutes or Complements to Financial Capability?," NBER Working Papers 30723, National Bureau of Economic Research, Inc.
    8. Nicole Bosch, 2019. "The Incidence of Pension Contributions," CPB Discussion Paper 388, CPB Netherlands Bureau for Economic Policy Analysis.
    9. Kay Blaufus & Michael Milde, 2021. "Tax Misperceptions and the Effect of Informational Tax Nudges on Retirement Savings," Management Science, INFORMS, vol. 67(8), pages 5011-5031, August.
    10. Westerhout, Ed, 2020. "The Adverse and Beneficial effects of Front-Loaded Pension Contributions," Discussion Paper 2020-016, Tilburg University, Center for Economic Research.
    11. Eberhardt, Wiebke & Brüggen, Elisabeth & Post, Thomas & Hoet, Chantal, 2021. "Engagement behavior and financial well-being: The effect of message framing in online pension communication," International Journal of Research in Marketing, Elsevier, vol. 38(2), pages 448-471.
    12. Ander Iraizoz, 2025. "Perception and Salience of Social Security Contribution Incentives: Evidence from Voluntary Contributions," CESifo Working Paper Series 11636, CESifo.
    13. Lindeboom, Maarten & Montizaan, Raymond, 2020. "Disentangling retirement and savings responses," Journal of Public Economics, Elsevier, vol. 192(C).
    14. Stefan Etgeton & Björn Fischer & Han Ye, 2023. "The Effect of Increasing Retirement Age on Households’ Savings and Consumption Expenditures," CRC TR 224 Discussion Paper Series crctr224_2021_255v3, University of Bonn and University of Mannheim, Germany.
    15. Olckers, Matthew, 2021. "On track for retirement?," Journal of Economic Behavior & Organization, Elsevier, vol. 190(C), pages 76-88.
    16. Bauernschuster, Stefan & Rekers, Ramona, 2019. "Speed Limit Enforcement and Road Safety," IZA Discussion Papers 12863, Institute of Labor Economics (IZA).
    17. Maya Haran Rosen & Orly Sade, 2021. "The Disparate Effect of Nudges on Minority Groups," Bank of Israel Working Papers 2021.21, Bank of Israel.
    18. Ye, Han, 2018. "The Effect of Pension Subsidies on Retirement Timing of Older Women: Evidence from a Regression Kink Design," IZA Discussion Papers 11831, Institute of Labor Economics (IZA).
    19. Tyrowicz, Joanna, 2020. "Are incentivized old-age savings schemes effective under incomplete rationality?," VfS Annual Conference 2020 (Virtual Conference): Gender Economics 224526, Verein für Socialpolitik / German Economic Association.
    20. Andrew Caplin & Eungik Lee & Søren Leth-Petersen & Johan Sæverud, 2022. "Communicating Social Security Reform," NBER Working Papers 30645, National Bureau of Economic Research, Inc.
    21. Maria Magdalena Bujnowska-Fedak & Łukasz Wysoczański, 2020. "Access to an Electronic Health Record: A Polish National Survey," IJERPH, MDPI, vol. 17(17), pages 1-17, August.
    22. Ana Costa-Ramón & Ursina Schaede & Michaela Slotwinski & Anne Ardila Brenøe, 2024. "(Not) thinking about the future: inattention and maternal labor supply," ECON - Working Papers 452, Department of Economics - University of Zurich.
    23. Andor, Mark A. & Gerster, Andreas & Peters, Jörg, 2022. "Information campaigns for residential energy conservation," European Economic Review, Elsevier, vol. 144(C).
    24. Pascal Büsing & Henning Cordes & Thomas Langer, 2023. "How the provision of inflation information affects pension contributions: A field experiment," Journal of Risk & Insurance, The American Risk and Insurance Association, vol. 90(3), pages 633-666, September.
    25. Moritz Drechsel-Grau & Andreas Peichl & Johannes Friedrich Schmieder & Kai D. Schmid & Hannes Walz & Stefanie Wolter, 2022. "Inequality and Income Dynamics in Germany," CESifo Working Paper Series 9605, CESifo.
    26. Giesecke, Matthias & Yang, Guanzhong, 2018. "Are financial retirement incentives more effective if pension knowledge is high?," Journal of Pension Economics and Finance, Cambridge University Press, vol. 17(3), pages 278-315, July.
    27. Ander Iraizoz-Olaetxea, 2025. "Perception and Salience of Social Security Contribution Incentives: Evidence from Voluntary Contributions," Economics Series Working Papers 1067, University of Oxford, Department of Economics.
    28. Rauh, Joshua D. & Stefanescu, Irina & Zeldes, Stephen P., 2020. "Cost saving and the freezing of corporate pension plans," Journal of Public Economics, Elsevier, vol. 188(C).
    29. Hoffmann, Arvid O.I. & Plotkina, Daria, 2020. "Why and when does financial information affect retirement planning intentions and which consumers are more likely to act on them?," Journal of Business Research, Elsevier, vol. 117(C), pages 411-431.
    30. Jessica Leight & Nicholas Wilson, 2020. "Framing Flexible Spending Accounts: A Large‐Scale Field Experiment on Communicating the Return on Medical Savings Accounts," Health Economics, John Wiley & Sons, Ltd., vol. 29(2), pages 195-208, February.
    31. Christian Dudel & Julian Schmied, 2019. "Pension adequacy standards: an empirical estimation strategy and results for the United States and Germany," MPIDR Working Papers WP-2019-003, Max Planck Institute for Demographic Research, Rostock, Germany.
    32. Horneff, Vanya & Liebler, Daniel & Maurer, Raimond & Mitchell, Olivia S., 2019. "Implications of money-back guarantees for individual retirement accounts: Protection then and now," SAFE Working Paper Series 263, Leibniz Institute for Financial Research SAFE.
    33. Kochskämper, Susanna, 2018. "Stellungnahme zum Gesetzentwurf der Bundesregierung sowie dem Antrag der Abgeordneten Pia Zimmermann, Susanne Ferschl, Matthias W. Birkwald, weiterer Abgeordneter und der Fraktion DIE LINKE (BT-Drucks," IW-Reports 46/2018, Institut der deutschen Wirtschaft (IW) / German Economic Institute.
    34. Liu, Liang & Ju, Zhen, 2025. "Digital finance and retirement planning: The role of information cost reduction and trust enhancement channels," Economic Modelling, Elsevier, vol. 144(C).
    35. Jamie Hentall-MacCuish, 2024. "Costly attention and retirement," IFS Working Papers W24/59, Institute for Fiscal Studies.
    36. Arthur Seibold, 2019. "Reference Points for Retirement Behavior: Evidence from German Pension Discontinuities," CESifo Working Paper Series 7799, CESifo.
    37. Claudio Daminato & Massimo Filippini & Fabio Haufler, 2020. "Personalized Digital Information and Tax-favoured Retirement Savings: Quasi-experimental Evidence from Administrative Data," CER-ETH Economics working paper series 20/347, CER-ETH - Center of Economic Research (CER-ETH) at ETH Zurich.
    38. Blaufus, Kay & Milde, Michael & Schaefer, Marcel, 2022. "Saving at tax time: Do additional retroactive savings opportunities increase retirement savings?," arqus Discussion Papers in Quantitative Tax Research 272, arqus - Arbeitskreis Quantitative Steuerlehre.
    39. Crusius, Tobias L. & von Werder, Marten, 2017. "The affluency to quit: How inheritances affect retirement plannings," Discussion Papers 2017/24, Free University Berlin, School of Business & Economics.
    40. Joanna Tyrowicz & Krzysztof Makarski & Artur Rutkowski, 2020. "Fiscal incentives to pension savings – are they efficient?," Working Paper series 20-06, Rimini Centre for Economic Analysis.
    41. Ingar Haaland & Ole-Andreas Elvik Næss & Ingar K. Haaland, 2023. "Misperceived Returns to Active Investing," CESifo Working Paper Series 10257, CESifo.
    42. Goda, Gopi Shah & Levy, Matthew R. & Flaherty Manchester, Colleen & Sojourner, Aaron & Tasoff, Joshua & Xiao, Jiusi, 2023. "Are retirement planning tools substitutes or complements to financial capability?," LSE Research Online Documents on Economics 120272, London School of Economics and Political Science, LSE Library.
    43. Bibek Adhikari & James Alm & Timothy F. Harris, 2021. "Small Business Tax Compliance under Third-party Reporting," Working Papers 2116, Tulane University, Department of Economics.
    44. Asmare, Fissha & Jaraitė, Jūratė & Kažukauskas, Andrius, 2021. "The effect of descriptive information provision on electricity consumption: Experimental evidence from Lithuania," Energy Economics, Elsevier, vol. 104(C).
    45. Timothy F. Harris, 2021. "Do Snap Work Requirements Work?," Economic Inquiry, Western Economic Association International, vol. 59(1), pages 72-94, January.
    46. Arthur Seibold, 2021. "Reference Points for Retirement Behavior: Evidence from German Pension Discontinuities," American Economic Review, American Economic Association, vol. 111(4), pages 1126-1165, April.
    47. Blaufus, Kay & Milde, Michael, 2018. "Learning to save tax-efficiently: Tax misperceptions and the effect of informational tax nudges on retirement savings," arqus Discussion Papers in Quantitative Tax Research 225, arqus - Arbeitskreis Quantitative Steuerlehre.
    48. Noemi Oggero, 2023. "Retirement Expectations in the Aftermath of a Pension Reform," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), vol. 9(1), pages 353-367, March.
    49. Elisabeth Sinnewe & Gavin Nicholson, 2023. "Healthy financial habits in young adults: An exploratory study of the relationship between subjective financial literacy, engagement with finances, and financial decision‐making," Journal of Consumer Affairs, Wiley Blackwell, vol. 57(1), pages 564-592, January.
    50. Burgherr, David, 2022. "Behavioral Responses to a Pension Savings Mandate : Quasi-experimental Evidence from Swiss Tax Data," CAGE Online Working Paper Series 645, Competitive Advantage in the Global Economy (CAGE).
    51. Westerhout, Ed, 2020. "The Adverse and Beneficial effects of Front-Loaded Pension Contributions," Other publications TiSEM 25806b9b-8208-4ae6-b309-4, Tilburg University, School of Economics and Management.
    52. Nepp, A., 2024. "Are there any prospects for a long-term savings program for citizens? The role of political stability, corruption and confidence in the future," Journal of the New Economic Association, New Economic Association, vol. 65(4), pages 156-176.
    53. Stefania Basiglio & Noemi Oggero, 2020. "The Effects of Pension Information on Individuals’ Economic Outcomes: A Survey," Economies, MDPI, vol. 8(3), pages 1-16, August.
    54. Iris Kesternich & Marjolein Van Damme & Han Ye, 2024. "Job Amenities and the Gender Pension Gap," CRC TR 224 Discussion Paper Series crctr224_2024_600v2, University of Bonn and University of Mannheim, Germany, revised Apr 2025.
    55. Claudio Daminato & Massimo Filippini & Fabio Haufler, 2024. "Digitalization and Retirement Contribution Behavior: Evidence from Administrative Data," The Review of Financial Studies, Society for Financial Studies, vol. 37(8), pages 2510-2549.
    56. Etgeton, Stefan & Fischer, Björn & Ye, Han, 2023. "The effect of increasing retirement age on households’ savings and consumption expenditure," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 221, pages 1-37.
    57. Dorothee Ihle, 2017. "Quantile Treatment Effects of Riester Participation on Wealth," SOEPpapers on Multidisciplinary Panel Data Research 954, DIW Berlin, The German Socio-Economic Panel (SOEP).
    58. Daniele Franco & Pietro Tommasino, 2020. "Lessons From Italy: A Good Pension System Needs an Effective Broader Social Policy Framework," Intereconomics: Review of European Economic Policy, Springer;ZBW - Leibniz Information Centre for Economics;Centre for European Policy Studies (CEPS), vol. 55(2), pages 73-81, March.
    59. Christian Dudel & Julian Schmied, 2023. "Pension benchmarks: empirical estimation and results for the United States and Germany," Fiscal Studies, John Wiley & Sons, vol. 44(2), pages 171-188, June.
    60. Kavita Karan Ingale & Ratna Achuta Paluri, 2025. "Retirement planning – a systematic review of literature and future research directions," Management Review Quarterly, Springer, vol. 75(1), pages 1-43, February.

  7. Philipp Dörrenberg & Andreas Peichl, 2018. "Tax Morale and the Role of Social Norms and Reciprocity. Evidence from a Randomized Survey Experiment," CESifo Working Paper Series 7149, CESifo.

    Cited by:

    1. Ingar K. Haaland & Christopher Roth & Johannes Wohlfart, 2020. "Designing Information Provision Experiments," CESifo Working Paper Series 8406, CESifo.
    2. Blesse, Sebastian & Buhlmann, Florian & Doerrenberg, Philipp, 2019. "Do people really want a simple tax system? Evidence on preferences towards income tax simplification," ZEW Discussion Papers 19-058, ZEW - Leibniz Centre for European Economic Research.
    3. 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.
    4. Capasso, Salvatore & Cicatiello, Lorenzo & De Simone, Elina & Gaeta, Giuseppe Lucio & Mourão, Paulo Reis, 2021. "Fiscal transparency and tax ethics: does better information lead to greater compliance?," Journal of Policy Modeling, Elsevier, vol. 43(5), pages 1031-1050.
    5. Paleka Hana & Karanović Goran & Štambuk Ana, 2023. "The Direct and Moderating Effect of Sociodemographic Variables on Tax Compliance Behaviour," South East European Journal of Economics and Business, Sciendo, vol. 18(2), pages 34-48, December.
    6. Dwenger, Nadja & Treber, Lukas, 2018. "Shaming for Tax Enforcement: Evidence from a New Policy," CEPR Discussion Papers 13194, C.E.P.R. Discussion Papers.
    7. 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.
    8. Korgaonkar, Chinmay N, 2022. "The Determinants of Tax Morale in India," Working Papers 22/381, National Institute of Public Finance and Policy.
    9. Philipp Krug & Dominika Langenmayr & Niklas Rauhut & Finn Ole Schmude & Thea Seitz & Douglas Strasoldo & Moritz Withoeft, 2021. "Steuerehrlichkeit und Steuerlotterien [Compliance and Receipt Lotteries]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 101(12), pages 953-955, December.
    10. Chan, Ho Fai & Gangl, Katharina & Supriyadi, Mohammad Wangsit & Torgler, Benno, 2023. "The effects of increased monitoring on high wealth individuals: Evidence from a quasi-natural experiment in Indonesia," Journal of Economic Behavior & Organization, Elsevier, vol. 215(C), pages 244-267.
    11. Dolls, Mathias & Wehrhöfer, Nils, 2021. "Attitudes towards euro area reforms: Evidence from a randomized survey experiment," European Journal of Political Economy, Elsevier, vol. 67(C).
    12. Nadja Dwenger & Lukas Treber, 2022. "Shaming for Tax Enforcement," Management Science, INFORMS, vol. 68(11), pages 8202-8233, November.
    13. 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.
    14. von Haldenwang, Christian, 2020. "Digitalising the fiscal contract: An interdisciplinary framework for empirical inquiry," IDOS Discussion Papers 20/2020, German Institute of Development and Sustainability (IDOS).
    15. Kaisa Kotakorpi & Satu Metsälampi & Topi Miettinen & Tuomas Nurminen, 2021. "The role of reporting institutions and image motivation in tax evasion and incidence," Working Papers 2133, Tampere University, Faculty of Management and Business, Economics.
    16. Santoro, Fabrizio & Mascagni, Giulia, 2023. "Visual nudges: How deterrence and equity shape tax attitudes and behaviour in Rwanda," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 107(C).
    17. 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.
    18. Larissa M. Batrancea & Anca Nichita & Ruggero Agostini & Fabricio Batista Narcizo & Denis Forte & Samuel Paiva Neves Mamede & Ana Maria Roux-Cesar & Bozhidar Nedev & Leoš Vitek & József Pántya & Aidin, 2022. "A self-employed taxpayer experimental study on trust, power, and tax compliance in eleven countries," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 8(1), pages 1-23, December.
    19. Sawulski, Jakub & Szewczyk, Nikodem & Kiełczewska, Aneta, 2024. "Information effects in public spending preferences: Evidence from survey experiment in Poland," European Journal of Political Economy, Elsevier, vol. 85(C).
    20. 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).
    21. 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.
    22. Ropponen, Olli, 2021. "Interest Limitation Rules and Business Cycles: Empirical Evidence," ETLA Working Papers 90, The Research Institute of the Finnish Economy.

  8. Doerrenberg, Philipp & Duncan, Denvil & Löffler, Max, 2016. "Asymmetric Labor-Supply Responses to Wage-Rate Changes: Evidence from a Field Experiment," IZA Discussion Papers 9683, Institute of Labor Economics (IZA).

    Cited by:

    1. Katharina Pfeil & Matthias Kasper & Sarah Necker & Lars P. Feld, 2024. "Tax System Design, Tax Reform, and Labor Supply," CESifo Working Paper Series 11350, CESifo.
    2. Arindrajit Dube & Jeff Jacobs & Suresh Naidu & Siddharth Suri, 2018. "Monopsony in Online Labor Markets," NBER Working Papers 24416, National Bureau of Economic Research, Inc.
    3. Joy Buchanan & Daniel Houser, 2019. "If Wages Fell During a Recession," Working Papers 1072, George Mason University, Interdisciplinary Center for Economic Science.
    4. Anna Esslinger & Katharina Pfeil & Lars P. Feld, 2024. "Asymmetric Labor Supply Responses to Taxation," CESifo Working Paper Series 11317, CESifo.
    5. Joy A. Buchanan & Daniel Houser, 2017. "What if Wages Fell During a Recession?," Working Papers 1062, George Mason University, Interdisciplinary Center for Economic Science, revised Aug 2017.

  9. Asatryan, Zareh & Bittschi, Benjamin & Doerrenberg, Philipp, 2016. "Remittances and public finances: Evidence from oil-price shocks," ZEW Discussion Papers 16-022, ZEW - Leibniz Centre for European Economic Research.

    Cited by:

    1. Ilham Haouas & Naceur Kheraief & Arusha Cooray & Syed Jawad Hussain Shahzad, 2019. "Time-Varying Casual Nexuses Between Remittances and Financial Development in Some MENA Countries," Working Papers 1294, Economic Research Forum, revised 2019.
    2. Slivko, Olga, 2018. ""Brain gain" on Wikipedia: Immigrants return knowledge home," ZEW Discussion Papers 18-008, ZEW - Leibniz Centre for European Economic Research.
    3. Apeti, Ablam Estel & Edoh, Eyah Denise, 2023. "Tax revenue and mobile money in developing countries," Journal of Development Economics, Elsevier, vol. 161(C).
    4. Dang, Hai-Anh H. & Trinh, Trong-Anh & Verme, Paolo, 2021. "Do Refugees with Better Mental Health Better Integrate? Evidence from the Building a New Life in Australia Longitudinal Survey," GLO Discussion Paper Series 949, Global Labor Organization (GLO).
    5. Gnimassoun, Blaise, 2025. "Immigration and labour productivity: A comparative effect," World Development, Elsevier, vol. 188(C).
    6. Yuanyuan Gu & Jhorland Ayala-García, 2022. "Emigration and Tax Revenue," Documentos de Trabajo Sobre Economía Regional y Urbana 20297, Banco de la República, Economía Regional.
    7. Pamela E. Ofori & Daryna Grechyna, 2021. "Remittances, Natural Resource Rent and Economic Growth in Sub-Saharan Africa," Research Africa Network Working Papers 21/056, Research Africa Network (RAN).
    8. Canh Thien Dang & Trudy Owens, 2017. "What motivates Ugandan NGOs to diversify: Risk reduction or private gain?," Discussion Papers 2017-11, University of Nottingham, CREDIT.
    9. Hannes Warnecke-Berger, 2022. "The financialization of remittances and the individualization of development: A new power geometry of global development," Environment and Planning A, , vol. 54(4), pages 702-721, June.
    10. Borchert, Kathrin & Hirth, Matthias & Kummer, Michael E. & Laitenberger, Ulrich & Slivko, Olga & Viete, Steffen, 2018. "Unemployment and online labor," ZEW Discussion Papers 18-023, ZEW - Leibniz Centre for European Economic Research.

  10. Mathias Dolls & Philipp Doerrenberg & Andreas Peichl & Holger Stichnoth, 2016. "Do Savings Increase in Response to Salient Information about Retirement and Expected Pensions?," NBER Working Papers 22684, National Bureau of Economic Research, Inc.

    Cited by:

    1. Ihle, Dorothee, 2017. "Quantile treatment effects of Riester participation on wealth," CAWM Discussion Papers 96, University of Münster, Münster Center for Economic Policy (MEP).
    2. Giesecke, Matthias & Yang, Guanzhong, 2018. "Are financial retirement incentives more effective if pension knowledge is high?," Journal of Pension Economics and Finance, Cambridge University Press, vol. 17(3), pages 278-315, July.
    3. Kochskämper, Susanna, 2018. "Stellungnahme zum Gesetzentwurf der Bundesregierung sowie dem Antrag der Abgeordneten Pia Zimmermann, Susanne Ferschl, Matthias W. Birkwald, weiterer Abgeordneter und der Fraktion DIE LINKE (BT-Drucks," IW-Reports 46/2018, Institut der deutschen Wirtschaft (IW) / German Economic Institute.
    4. Crusius, Tobias L. & von Werder, Marten, 2017. "The affluency to quit: How inheritances affect retirement plannings," Discussion Papers 2017/24, Free University Berlin, School of Business & Economics.
    5. Blaufus, Kay & Milde, Michael, 2018. "Learning to save tax-efficiently: Tax misperceptions and the effect of informational tax nudges on retirement savings," arqus Discussion Papers in Quantitative Tax Research 225, arqus - Arbeitskreis Quantitative Steuerlehre.
    6. Dorothee Ihle, 2017. "Quantile Treatment Effects of Riester Participation on Wealth," SOEPpapers on Multidisciplinary Panel Data Research 954, DIW Berlin, The German Socio-Economic Panel (SOEP).

  11. Philipp Doerrenberg & Andreas Peichl & Sebastian Siegloch, 2015. "The Elasticity of Taxable Income in the Presence of Deduction Possibilities," CESifo Working Paper Series 5369, CESifo.

    Cited by:

    1. Marcelo Bergolo & Gabriel Burdin & Mauricio De Rosa & Matias Giaccobasso & Martín Leites, 2019. "Tax bunching at the Kink in the Presence of Low Capacity of Enforcement: Evidence From Uruguay," Documentos de Trabajo (working papers) 19-05, Instituto de Economía - IECON.
    2. Neisser, Carina, 2017. "The elasticity of taxable income: A meta-regression analysis," ZEW Discussion Papers 17-032, ZEW - Leibniz Centre for European Economic Research.
    3. Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print halshs-01661921, HAL.
    4. Egbert L. W. Jongen & Maaike Stoel, 2019. "The Elasticity of Taxable Labour Income in the Netherlands," De Economist, Springer, vol. 167(4), pages 359-386, December.
    5. Waldenstrom, Daniel & Rubolino, Enrico, 2017. "Tax progressivity and top incomes: Evidence from tax reforms," CEPR Discussion Papers 11936, C.E.P.R. Discussion Papers.
    6. Blesse, Sebastian & Buhlmann, Florian & Doerrenberg, Philipp, 2019. "Do people really want a simple tax system? Evidence on preferences towards income tax simplification," ZEW Discussion Papers 19-058, ZEW - Leibniz Centre for European Economic Research.
    7. Michael Sicsic, 2021. "Does Labor Income React more to Income Tax or Means-Tested Benefit Reforms?," Working Papers hal-03151089, HAL.
    8. Dolls, Mathias & Dörrenberg, Philipp & Peichl, Andreas & Stichnoth, Holger, 2018. "Do retirement savings increase in response to information about retirement and expected pensions?," Munich Reprints in Economics 62846, University of Munich, Department of Economics.
    9. Kristoffer Berg & Thor O. Thoresen, 2016. "Problematic response margins in the estimation of the elasticity of taxable income," Discussion Papers 851, Statistics Norway, Research Department.
    10. Hargaden, Enda Patrick, 2020. "Taxpayer responses in good times and bad," Journal of Economic Behavior & Organization, Elsevier, vol. 176(C), pages 653-690.
    11. Nicole Bosch & Henk-Wim de Boer, 2017. "The Elasticity of Taxable Income for the Self-Employed: Heterogeneity across Reforms and Income Levels," CPB Discussion Paper 354, CPB Netherlands Bureau for Economic Policy Analysis.
    12. Joerg Paetzold, 2019. "How do taxpayers respond to a large kink? Evidence on earnings and deduction behavior from Austria," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(1), pages 167-197, February.
    13. Hiroshi Gunji & Kazuki Hiraga & Kenji Miyazaki, 2024. "Tax Deduction Matters: Elasticities of the Laffer Curve, Taxable Income, and Tax Revenue," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 30(1), pages 1-19, February.
    14. J. Malte Zoubek, 2018. "Spatial Productivity Differences and the Optimal Tax Treatment of Commuting Expenses," Volkswirtschaftliche Diskussionsbeiträge 187-18, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
    15. Egbert Jongen & Maaike Stoel, 2016. "The elasticity of taxable income in the Netherlands," CPB Discussion Paper 337, CPB Netherlands Bureau for Economic Policy Analysis.
    16. Bargain, Olivier, 2017. "Welfare analysis and redistributive policies," EUROMOD Working Papers EM16/17, EUROMOD at the Institute for Social and Economic Research.
    17. Bastani, Spencer & Giebe, Thomas & Miao, Chizheng, 2019. "Ethnicity and tax filing behavior," MPRA Paper 97047, University Library of Munich, Germany.
    18. Aronsson, Thomas & Jenderny, Katharina & Lanot, Gauthier, 2022. "The quality of the estimators of the ETI," Journal of Public Economics, Elsevier, vol. 212(C).
    19. Salvador Barrios & Flavia Coda Moscarola & Francesco Figari & Luca Gandullia, 2018. "Size and distributional pattern of pension-related tax expenditures in European countries," JRC Working Papers on Taxation & Structural Reforms 2018-06, Joint Research Centre.
    20. Katrine Marie Jakobsen & Jakob Egholt Søgaard, 2020. "Identifying Behavioral Responses to Tax Reforms: New Insights and a New Approach," CEBI working paper series 20-23, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI).
    21. Moritz Drechsel-Grau & Andreas Peichl & Johannes Friedrich Schmieder & Kai D. Schmid & Hannes Walz & Stefanie Wolter, 2022. "Inequality and Income Dynamics in Germany," CESifo Working Paper Series 9605, CESifo.
    22. Julia Cagé & Malka Guillot, 2025. "Is Charitable Giving Political? Evidence from Wealth and Income Tax Returns," CESifo Working Paper Series 11731, CESifo.
    23. Miguel Almunia & David López-Rodríguez, 2019. "The elasticity of taxable income in Spain: 1999-2014," Working Papers 1924, Banco de España.
    24. Beraldo, Sergio & Piacenza, Massimiliano & Turati, Gilberto, 2022. "The importance of the future when deciding levels of personal responsibility and demand for redistribution," Economic Modelling, Elsevier, vol. 116(C).
    25. Stefan Bach, 2021. "Aktuelle Reformvorschläge zum Einkommensteuertarif [Current Reform Proposals for the German Personal Income Tax Schedule: Relieve the Middle Class and High Earners, Burden High Incomes]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 101(8), pages 606-614, August.
    26. Wiljan van den Berge & Egbert Jongen & Karen van der Wiel, 2023. "The effects of a tax deduction for lifelong learning expenditures," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(3), pages 729-756, June.
    27. Konstantin Chatziathanasiou & Svenja Hippel & Michael Kurschilgen, 2020. "Property, Redistribution, and the Status Quo," Munich Papers in Political Economy 02, Munich School of Politics and Public Policy and the School of Management at the Technical University of Munich.
    28. Sebastian Koehne & Dominik Sachs, 2019. "Pareto-Improving Reforms of Tax Deductions," CESifo Working Paper Series 7868, CESifo.
    29. Dekker, Vincent & Strohmaier, Kristina & Bosch, Nicole, 2016. "A data-driven procedure to determine the bunching window: An application to the Netherlands," Hohenheim Discussion Papers in Business, Economics and Social Sciences 05-2016, University of Hohenheim, Faculty of Business, Economics and Social Sciences.
    30. Mathias Dolls & Philipp Doerrenberg & Andreas Peichl & Holger Stichnoth, 2016. "Do Savings Increase in Response to Salient Information about Retirement and Expected Pensions?," NBER Working Papers 22684, National Bureau of Economic Research, Inc.
    31. Mauro Mastrogiacomo & Nicole M. Bosch & Miriam D. A. C. Gielen & Egbert L. W. Jongen, 2017. "Heterogeneity in Labour Supply Responses: Evidence from a Major Tax Reform," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 79(5), pages 769-796, October.
    32. 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.
    33. Engström, Per & Nordblom, Katarina & Stefánsson, Arnaldur, 2018. "Multiple Misbehaving: Loss Averse and Inattentive to Monetary Incentives," Working Paper Series 2018:8, Uppsala University, Department of Economics.
    34. Renzi, Antonio & Taragoni, Pietro & Vagnani, Gianluca, 2024. "Corporate net income smoothing: A variance decomposition approach," Finance Research Letters, Elsevier, vol. 69(PA).
    35. Jeffrey L. Coles & Elena Patel & Nathan Seegert & Matthew Smith, 2022. "How Do Firms Respond to Corporate Taxes?," Journal of Accounting Research, Wiley Blackwell, vol. 60(3), pages 965-1006, June.
    36. Ayaz, Mehmet & Fricke, Lea & Fuest, Clemens & Sachs, Dominik, 2023. "Who should bear the burden of COVID-19 related fiscal pressure? An optimal income taxation perspective," European Economic Review, Elsevier, vol. 153(C).
    37. Selin, Håkan & Simula, Laurent, 2017. "Income shifting as income creation? The intensive vs. the extensive shifting margins," Working Paper Series 2017:10, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    38. 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, January.
    39. Epstein, Brendan & Nunn, Ryan & Orak, Musa & Patel, Elena, 2023. "Taxation, social welfare, and labor market frictions," European Economic Review, Elsevier, vol. 151(C).
    40. Blomquist, Sören & Simula, Laurent, 2010. "Marginal Deadweight Loss when the Income Tax is Nonlinear," Working Paper Series 2010:3, Uppsala University, Department of Economics.
    41. Marion Bachelet & Matthias Kalkuhl & Nicolas Koch, 2022. "What if working from home will stick? Distributional and climate impacts for Germany," CEPA Discussion Papers 41, Center for Economic Policy Analysis.
    42. Ole Agersnap & Owen Zidar, 2021. "The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates," Working Papers 2021-75, Princeton University. Economics Department..
    43. Lockwood, Ben, 2019. "Malas Notches," The Warwick Economics Research Paper Series (TWERPS) 1206, University of Warwick, Department of Economics.
    44. Massenz, Gabriella, 2023. "On the behavioral effects of tax policy," Other publications TiSEM eb44a9f7-b859-480d-b2e4-4, Tilburg University, School of Economics and Management.
    45. Bohne, Albrecht & Nimczik, Jan Sebastian, 2018. "Information Frictions and Learning Dynamics: Evidence from Tax Avoidance in Ecuador," IZA Discussion Papers 11536, Institute of Labor Economics (IZA).
    46. Heuermann, Daniel F. & Assmann, Franziska & vom Berge, Philipp & Freund, Florian, 2017. "The distributional effect of commuting subsidies - Evidence from geo-referenced data and a large-scale policy reform," Regional Science and Urban Economics, Elsevier, vol. 67(C), pages 11-24.
    47. Alisa Tazhitdinova, 2020. "Increasing Hours Worked: Moonlighting Responses to a Large Tax Reform," NBER Working Papers 27726, National Bureau of Economic Research, Inc.
    48. Konstantin Chatziathanasiou & Svenja Hippel & Michael Kurschilgen, 2021. "Property, redistribution, and the status quo: a laboratory study," Experimental Economics, Springer;Economic Science Association, vol. 24(3), pages 919-951, September.
    49. Evelina Gavrilova & Floris Zoutman & Arnt Ove Hopland, 2017. "How to Use One Instrument to Identify Two Elasticities," CESifo Working Paper Series 6379, CESifo.
    50. Chan, Ho Fai & Gangl, Katharina & Supriyadi, Mohammad Wangsit & Torgler, Benno, 2023. "The effects of increased monitoring on high wealth individuals: Evidence from a quasi-natural experiment in Indonesia," Journal of Economic Behavior & Organization, Elsevier, vol. 215(C), pages 244-267.
    51. Schächtele, Simeon, 2016. "The Importance of Deductions in Response to the Personal Income Tax: Bunching Evidence from Germany," VfS Annual Conference 2016 (Augsburg): Demographic Change 145748, Verein für Socialpolitik / German Economic Association.
    52. Anil Kumar & Che-Yuan Liang, 2016. "Estimating Taxable Income Responses with Elasticity Heterogeneity," Working Papers 1611, Federal Reserve Bank of Dallas.
    53. Jongen, Egbert L. W. & Stoel, Maaike, 2019. "The Elasticity of Taxable Labour Income in the Netherlands," IZA Discussion Papers 12090, Institute of Labor Economics (IZA).
    54. Jung Benjamin & Walter Timo, 2024. "Progressive Taxation and Social Welfare: Quantifying the Effects of the “German Tax-Reform 2000”," German Economic Review, De Gruyter, vol. 25(3), pages 209-239.
    55. Camilo Gómez & Ligia Melo-Becerra & Héctor Zárate-Solano, 2024. "Firms’ Responses to Changes in Corporate Income Tax Rates: A Retrospective of Colombia’s Tax Reforms," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 10(2), pages 417-434.
    56. Asatryan, Zareh & Joulfaian, David, 2021. "Taxes and business philanthropy in Armenia," ZEW Discussion Papers 21-022, ZEW - Leibniz Centre for European Economic Research.
    57. Miyazaki, Takeshi & Ishida, Ryo, 2016. "Estimating the Elasticity of Taxable Income: Evidence from Top Japanese Taxpayers," MPRA Paper 74623, University Library of Munich, Germany.
    58. Xavier Dufour & Pierre-Carl Michaud & Michael Smart, 2025. "Is the Elasticity of Taxable Income Mostly an Income Effect?," CESifo Working Paper Series 11693, CESifo.
    59. Bachelet, Marion & Kalkuhl, Matthias & Koch, Nicolas, 2021. "What If Working from Home Will Stick? Distributional and Climate Impacts for Germany," IZA Discussion Papers 14642, Institute of Labor Economics (IZA).
    60. Michaël Sicsic, 2023. "L’élasticité de l’offre de travail et des revenus dans la littérature. Une analyse comparative des méthodes et des résultats sur données microéconomiques," Revue de l'OFCE, Presses de Sciences-Po, vol. 0(4), pages 5-40.
    61. Nicole Bosch & Vincent Dekker & Kristina Strohmaier, 2016. "A Data-Driven Procedure to Determine the Bunching Window - An Application to the Netherlands," CPB Discussion Paper 336, CPB Netherlands Bureau for Economic Policy Analysis.
    62. Escobar, Sebastian & Ohlsson, Henry & Selin, Håkan, 2023. "Giving to the children or the taxman?," European Economic Review, Elsevier, vol. 153(C).
    63. Simeon Schächtele, 2020. "Tax Responses at Low Taxable Incomes: Evidence from Germany," Fiscal Studies, John Wiley & Sons, vol. 41(2), pages 411-439, June.
    64. Sarah Clifford & Panos Mavrokonstantis, 2019. "Tax Enforcement Using A Hybrid Between Self- And Third-Party Reporting," Economics Series Working Papers 876, University of Oxford, Department of Economics.
    65. Rubolino, Enrico & Waldenström, Daniel, 2017. "Trends and Gradients in Top Tax Elasticities: Cross-country Evidence, 1900–2014," Working Paper Series 1160, Research Institute of Industrial Economics.
    66. Nicole Bosch & Vincent Dekker & Kristina Strohmaier, 2020. "A data-driven procedure to determine the bunching window: an application to the Netherlands," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(4), pages 951-979, August.
    67. Escobar, Sebastian & Ohlsson, Henry & Selin, Håkan, 2019. "Taxes, frictions and asset shifting: when Swedes disinherited themselves," Working Paper Series 2019:6, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    68. Hans Schytte Sigaard, 2022. "Labor Supply Responsiveness to Tax Reforms," Economics Working Papers 2022-04, Department of Economics and Business Economics, Aarhus University.
    69. Andrey A. Pugachev, 2023. "Assessment of the Impact of Social Tax Deductions for Personal Income Tax on the Welfare and Inequality of Citizens in Russia," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, vol. 22(4), pages 789-813.
    70. Engström, Per & Nordblom, Katarina & Stefánsson, Arnaldur, 2022. "Loss aversion and indifference to tax rates: Evidence from tax filing data," Journal of Economic Behavior & Organization, Elsevier, vol. 200(C), pages 287-311.
    71. Salvador Barrios & Francesco Figari & Luca Gandullia & Sara Riscado, 2016. "The fiscal and equity impact of tax expenditures in the European Union," JRC Working Papers on Taxation & Structural Reforms 2016-01, Joint Research Centre.
    72. Johannes Hermle & Andreas Peichl, 2018. "Jointly Optimal Taxes for Different Types of Income," CESifo Working Paper Series 7248, CESifo.
    73. Tazhitdinova, Alisa, 2015. "Adjust Me if I Can’t: The Effect of Firm Incentives on Labor Supply Responses to Taxes," MPRA Paper 81611, University Library of Munich, Germany, revised 2017.
    74. Tazhitdinova, Alisa, 2020. "Do only tax incentives matter? Labor supply and demand responses to an unusually large and salient tax break," Journal of Public Economics, Elsevier, vol. 184(C).
    75. Clifford, Sarah & Mavrokonstantis, Panos, 2021. "Tax enforcement using a hybrid between self- and third-party reporting," Journal of Public Economics, Elsevier, vol. 203(C).
    76. Xavier Dufour-Simard & Pierre-Carl Michaud & Michael Smart, 2025. "Is the elasticity of taxable income mostly an income effect?," Cahiers de recherche / Working Papers 04, Chaire de recherche Jacques-Parizeau en politiques économiques / Jacques-Parizeau Research Chair in Economic Policy.
    77. Xavier Dufour-Simard & Pierre-Carl Michaud & Michael Smart, 2025. "Is the elasticity of taxable income mostly an income effect ?," CIRANO Working Papers 2025s-05, CIRANO.

  12. 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).

    Cited by:

    1. Marie Bjørneby & Annette Alstadsæter & Kjetil Telle, 2018. "Collusive tax evasion by employers and employees. Evidence from a randomized fi eld experiment in Norway," Discussion Papers 891, Statistics Norway, Research Department.
    2. 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.
    3. Ingar K. Haaland & Andreas Olden, 2022. "Fraud Concerns and Support for Economic Relief Programs," CESifo Working Paper Series 9925, CESifo.
    4. Antinyan, Armenak & Asatryan, Zareh & Dai, Zhixin & Wang, Kezhi, 2021. "Does the Frequency of Reminders Matter for their Effectiveness? A Randomized Controlled Trial," Cardiff Economics Working Papers E2021/17, Cardiff University, Cardiff Business School, Economics Section.
    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," NBER Working Papers 27666, National Bureau of Economic Research, Inc.
    6. Antinyan, Armenak & Asatryan, Zareh, 2024. "Nudging for tax compliance: A meta-analysis," ZEW Discussion Papers 24-054, ZEW - Leibniz Centre for European Economic Research.
    7. Giacomo De Giorgi & Matthew Ploenzke & Aminur Rahman, 2015. "Small firms’ formalization: the stick treatment," Staff Reports 728, Federal Reserve Bank of New York.
    8. Monica Mogollon & Daniel Ortega & Carlos Scartascini, 2021. "Who’s calling? The effect of phone calls and personal interaction on tax compliance," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(6), pages 1302-1328, December.
    9. Lopez-Luzuriaga, Andrea & Scartascini, Carlos, 2019. "Compliance spillovers across taxes: The role of penalties and detection," Journal of Economic Behavior & Organization, Elsevier, vol. 164(C), pages 518-534.
    10. 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.
    11. 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.
    12. Anna P. Kireyenko, 2015. "Methods of investigating taxation in today’s foreign literature," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 1(2-3), pages 209-228.
    13. Armenak Antinyan & Luca Corazzini & Filippo Pavesi, 2018. "What Matters for Whistleblowing on Tax Evaders? Survey and Experimental Evidence," Working Papers 07/2018, University of Verona, Department of Economics.
    14. Berkel, Hanna & Estmann, Christian & Rand, John, 2022. "Local governance quality and law compliance: The case of Mozambican firms," World Development, Elsevier, vol. 157(C).
    15. 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.
    16. Martin Brown & Jan Schmitz & Christian Zehnder, 2018. "Communication, Credit Provision and Loan Repayment: Evidence from a Person-to-Person Lending Experiment," Working Papers on Finance 1819, University of St. Gallen, School of Finance, revised Aug 2020.
    17. Haaland, Ingar & Olden, Andreas, 2021. "Information about Fewer Audits Reduces Support for Economic Relief Programs," Discussion Papers 2021/2, Norwegian School of Economics, Department of Business and Management Science.
    18. Bjørneby, Marie & Alstadsæter, Annette & Telle, Kjetil, 2021. "Limits to third-party reporting: Evidence from a randomized field experiment in Norway," Journal of Public Economics, Elsevier, vol. 203(C).
    19. James Alm, 2019. "What Motivates Tax Compliance," Working Papers 1903, Tulane University, Department of Economics.
    20. 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.
    21. Haaland, Ingar & Olden, Andreas, 2022. "Fraud concerns and support for economic relief programs," Journal of Economic Behavior & Organization, Elsevier, vol. 203(C), pages 59-66.
    22. 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.
    23. Netta Barak‐Corren & Yael Kariv‐Teitelbaum, 2021. "Behavioral responsive regulation: Bringing together responsive regulation and behavioral public policy," Regulation & Governance, John Wiley & Sons, vol. 15(S1), pages 163-182, November.
    24. Antinyan, Armenak & Corazzini, Luca & Pavesi, Filippo, 2020. "Does trust in the government matter for whistleblowing on tax evaders? Survey and experimental evidence," Journal of Economic Behavior & Organization, Elsevier, vol. 171(C), pages 77-95.
    25. Martin Brown & Jan Schmitz & Christian Zehnder, 2025. "Moral Constraints, Social Norm Enforcement, and Strategic Default in Weak and Strong Economic Conditions," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 57(2-3), pages 309-348, March.

  13. Doerrenberg, Philipp & Duncan, Denvil, 2014. "Tax Incidence in the Presence of Tax Evasion," IZA Discussion Papers 8137, Institute of Labor Economics (IZA).

    Cited by:

    1. Morone, Andrea & Nemore, Francesco & Nuzzo, Simone, 2016. "Experimental Evidence on Tax Salience and Tax Incidence," EconStor Preprints 146916, ZBW - Leibniz Information Centre for Economics.
    2. Gerasimos T SOLDATOS, 2015. "Indirect Tax Incidence under Inelastic Underground Economy Demand," Journal of Economics and Behavioral Studies, AMH International, vol. 7(3), pages 56-62.
    3. 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.
    4. Soldatos, Gerasimos, 2014. "Indirect Tax Incidence under Inelastic Underground Economy Demand," MPRA Paper 64598, University Library of Munich, Germany.
    5. Catrine Jacobsen & Marco Piovesan, 2015. "Tax me if you can: An artefactual field experiment on dishonesty," IFRO Working Paper 2015/05, University of Copenhagen, Department of Food and Resource Economics.
    6. An Zhiyong, 2019. "Two General Lessons from the 2019 Personal Income Tax Reform of China," The Economists' Voice, De Gruyter, vol. 16(1), pages 1-5, December.
    7. Chiarini, Bruno & Ferrara, Maria & Marzano, Elisabetta, 2022. "Tax evasion and financial accelerator: A corporate sector analysis for the US business cycle," Economic Modelling, Elsevier, vol. 108(C).
    8. Bruno Chiarini & Maria Ferrara & Elisabetta Marzano, 2018. "Credit Channel and Business Cycle: The Role of Tax Evasion," CESifo Working Paper Series 7169, CESifo.

  14. Doerrenberg, Philipp & Siegloch, Sebastian, 2014. "Is Soccer Good for You? The Motivational Impact of Big Sporting Events on the Unemployed," IZA Discussion Papers 7890, Institute of Labor Economics (IZA).

    Cited by:

    1. Yousaf, Anish & Mishra, Abhishek & Gupta, Anil, 2021. "‘From technology adoption to consumption’: Effect of pre-adoption expectations from fitness applications on usage satisfaction, continual usage, and health satisfaction," Journal of Retailing and Consumer Services, Elsevier, vol. 62(C).
    2. Richard Duhautois & Bastien Drut, 2017. "Is work duration in France affected by football tournaments?," Economics and Business Letters, Oviedo University Press, vol. 6(1), pages 14-19.
    3. Luc Arrondel & Richard Duhautois, 2022. "The Football World Cup: the good deal? [La Coupe du monde de football : la bonne affaire ?]," Post-Print halshs-03936123, HAL.
    4. Diermeier, Matthias & Goecke, Henry & Niehues, Judith & Thomas, Tobias, 2017. "Impact of inequality-related media coverage on the concerns of the citzens," DICE Discussion Papers 258, Heinrich Heine University Düsseldorf, Düsseldorf Institute for Competition Economics (DICE).
    5. Alessandro Sola, 2018. "The 2015 Refugee Crisis in Germany: Concerns about Immigration and Populism," SOEPpapers on Multidisciplinary Panel Data Research 966, DIW Berlin, The German Socio-Economic Panel (SOEP).
    6. Bredtmann, Julia & Crede, Carsten J. & Otten, Sebastian, 2014. "The Effect of Gender Equality on International Soccer Performance," Ruhr Economic Papers 501, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
    7. Janhuba, Radek, 2019. "Do victories and losses matter? Effects of football on life satisfaction," Journal of Economic Psychology, Elsevier, vol. 75(PB).
    8. Michael Mutz, 2019. "Life Satisfaction and the UEFA EURO 2016: Findings from a Nation-Wide Longitudinal Study in Germany," Applied Research in Quality of Life, Springer;International Society for Quality-of-Life Studies, vol. 14(2), pages 375-391, April.
    9. Bogaard, Mariët & Künn, Steffen & Palacios, Juan & Pestel, Nico, 2024. "Polluted Job Search: The Impact of Poor Air Quality on Reservation Wages," IZA Discussion Papers 17344, Institute of Labor Economics (IZA).
    10. Lucia Rizzica & Marco Tonello, 2015. "Exposure to media and corruption perceptions," Temi di discussione (Economic working papers) 1043, Bank of Italy, Economic Research and International Relations Area.

  15. Doerrenberg, Philipp & Duncan, Denvil & Zeppenfeld, Christopher, 2014. "Circumstantial Risk: Impact of Future Tax Evasion and Labor Supply Opportunities on Risk Exposure," IZA Discussion Papers 7917, Institute of Labor Economics (IZA).

    Cited by:

    1. Antoine Malézieux & Benno Torgler, 2021. "Culture, Immigration and Tax Compliance," CREMA Working Paper Series 2021-23, Center for Research in Economics, Management and the Arts (CREMA).
    2. Gill, David & Prowse, Victoria, 2018. "Measuring costly effort using the slider task," CAGE Online Working Paper Series 382, Competitive Advantage in the Global Economy (CAGE).
    3. Ekaterina N. Nevzorova & Anna P. Kireenko & Roman A. Sklyarov, 2017. "Bibliometric Analisis of the Literature on Tax Evasion in Russia and Foreign Countries," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 3(2), pages 115-130.
    4. James Alm & Antoine Malézieux, 2021. "40 years of tax evasion games: a meta-analysis," Experimental Economics, Springer;Economic Science Association, vol. 24(3), pages 699-750, September.

  16. Doerrenberg, Philipp & Peichl, Andreas & Siegloch, Sebastian, 2014. "Sufficient Statistic or Not? The Elasticity of Taxable Income in the Presence of Deduction Possibilities," IZA Discussion Papers 8554, Institute of Labor Economics (IZA).

    Cited by:

    1. Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print halshs-01661921, HAL.
    2. Nicole Bosch & Henk-Wim de Boer, 2017. "The Elasticity of Taxable Income for the Self-Employed: Heterogeneity across Reforms and Income Levels," CPB Discussion Paper 354, CPB Netherlands Bureau for Economic Policy Analysis.
    3. Philipp Doerrenberg & Andreas Peichl & Sebastian Siegloch, 2017. "The Elasticity of Taxable Income in the Presence of Deduction Possibilities," NBER Chapters, in: Personal Income Taxation and Household Behavior (TAPES), National Bureau of Economic Research, Inc.
    4. Salvador Barrios & Flavia Coda Moscarola & Francesco Figari & Luca Gandullia, 2018. "Size and distributional pattern of pension-related tax expenditures in European countries," JRC Working Papers on Taxation & Structural Reforms 2018-06, Joint Research Centre.
    5. Tuomas Matikka, 2018. "Elasticity of Taxable Income: Evidence from Changes in Municipal Income Tax Rates in Finland," Scandinavian Journal of Economics, Wiley Blackwell, vol. 120(3), pages 943-973, July.
    6. Dekker, Vincent & Strohmaier, Kristina & Bosch, Nicole, 2016. "A data-driven procedure to determine the bunching window: An application to the Netherlands," Hohenheim Discussion Papers in Business, Economics and Social Sciences 05-2016, University of Hohenheim, Faculty of Business, Economics and Social Sciences.
    7. Jeffrey L. Coles & Elena Patel & Nathan Seegert & Matthew Smith, 2022. "How Do Firms Respond to Corporate Taxes?," Journal of Accounting Research, Wiley Blackwell, vol. 60(3), pages 965-1006, June.
    8. Selin, Håkan & Simula, Laurent, 2017. "Income shifting as income creation? The intensive vs. the extensive shifting margins," Working Paper Series 2017:10, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    9. 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, January.
    10. Blomquist, Sören & Simula, Laurent, 2010. "Marginal Deadweight Loss when the Income Tax is Nonlinear," Working Paper Series 2010:3, Uppsala University, Department of Economics.
    11. Lockwood, Ben, 2019. "Malas Notches," The Warwick Economics Research Paper Series (TWERPS) 1206, University of Warwick, Department of Economics.
    12. Jarkko Harju & Tuomas Matikka, 2014. "The Elasticity of Taxable Income and Income-Shifting: What is "Real" and What is Not?," CESifo Working Paper Series 4905, CESifo.
    13. Schächtele, Simeon, 2016. "The Importance of Deductions in Response to the Personal Income Tax: Bunching Evidence from Germany," VfS Annual Conference 2016 (Augsburg): Demographic Change 145748, Verein für Socialpolitik / German Economic Association.
    14. Anil Kumar & Che-Yuan Liang, 2016. "Estimating Taxable Income Responses with Elasticity Heterogeneity," Working Papers 1611, Federal Reserve Bank of Dallas.
    15. Miyazaki, Takeshi & Ishida, Ryo, 2016. "Estimating the Elasticity of Taxable Income: Evidence from Top Japanese Taxpayers," MPRA Paper 74623, University Library of Munich, Germany.
    16. Nicole Bosch & Vincent Dekker & Kristina Strohmaier, 2016. "A Data-Driven Procedure to Determine the Bunching Window - An Application to the Netherlands," CPB Discussion Paper 336, CPB Netherlands Bureau for Economic Policy Analysis.
    17. Salvador Barrios & Francesco Figari & Luca Gandullia & Sara Riscado, 2016. "The fiscal and equity impact of tax expenditures in the European Union," JRC Working Papers on Taxation & Structural Reforms 2016-01, Joint Research Centre.

  17. Philipp Doerrenberg & Denvil Duncan & Clemens Fuest & Andreas Peichl, 2012. "Nice Guys Finish Last: Are People with Higher Tax Morale Taxed more Heavily?," CESifo Working Paper Series 3858, CESifo.

    Cited by:

    1. Andras Simonovits, 2011. "Higher tax morale implies a higher optimal income tax rate," CERS-IE WORKING PAPERS 1137, Institute of Economics, Centre for Economic and Regional Studies.
    2. Doerrenberg, Philipp & Duncan, Denvil, 2014. "Experimental evidence on the relationship between tax evasion opportunities and labor supply," European Economic Review, Elsevier, vol. 68(C), pages 48-70.
    3. Andras Simonovits, 2013. "A family of simple paternalistic transfer models," CERS-IE WORKING PAPERS 1324, Institute of Economics, Centre for Economic and Regional Studies.
    4. Nyamapheni, Joseph & Robinson , Zurika, 2022. "How can different currency regimes affect the willingness to pay tax? Tax morale evidence from Zimbabwe," Working Papers 29690, University of South Africa, Department of Economics.
    5. Andras Simonovits, 2012. "Does higher tax morale imply higher optimal labor income tax rate?," CERS-IE WORKING PAPERS 1218, Institute of Economics, Centre for Economic and Regional Studies.
    6. Andras Simonovits, 2013. "Does Higher Tax Morale Imply Higher Optimal Labor Income Tax Rate?," DANUBE: Law and Economics Review, European Association Comenius - EACO, issue 2, pages 97-114, June.
    7. Abeler, Johannes & Becker, Anke & Falk, Armin, 2014. "Representative evidence on lying costs," Journal of Public Economics, Elsevier, vol. 113(C), pages 96-104.
    8. Hendel, Ulrich, 2012. "The Influence of Altruistic Preferences on the Race to the Bottom of Welfare States," Discussion Papers in Economics 13999, University of Munich, Department of Economics.

  18. Doerrenberg, Philipp & Peichl, Andreas, 2012. "The Impact of Redistributive Policies on Inequality in OECD Countries," IZA Discussion Papers 6505, Institute of Labor Economics (IZA).

    Cited by:

    1. Mohtadi, Soran & Castells-Quintana, David, 2021. "The distributional dimension of the resource curse: Commodity price shocks and income inequality," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 59, pages 63-78.
    2. Waldenstrom, Daniel & Rubolino, Enrico, 2017. "Tax progressivity and top incomes: Evidence from tax reforms," CEPR Discussion Papers 11936, C.E.P.R. Discussion Papers.
    3. Thibault Darcillon, 2012. "Do Interactions between Finance and Labor Market Institutions Affect Wage Distribution?," Documents de travail du Centre d'Economie de la Sorbonne 12089, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
    4. Anna Wildowicz-Szumarska, 2022. "Is redistributive policy of EU welfare state effective in tackling income inequality? A panel data analysis," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, vol. 17(1), pages 81-101, March.
    5. Katarzyna Metelska-Szaniawska, 2016. "Reassessing the Economic Effects of Post-Socialist Constitutions Using the Synthetic Control Method," Working Papers 2016-18, Faculty of Economic Sciences, University of Warsaw.
    6. Michael Sicsic, 2021. "Does Labor Income React more to Income Tax or Means-Tested Benefit Reforms?," Working Papers hal-03151089, HAL.
    7. Florian Dorn & Clemens Fuest & Niklas Potrafke, 2018. "Globalization and Income Inequality Revisited," CESifo Working Paper Series 6859, CESifo.
    8. European Commission, 2013. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report," Taxation Papers 38, Directorate General Taxation and Customs Union, European Commission.
    9. András Gábos & Réka Branyiczki & Barbara Lange & György Tóth, 2015. "Employment and poverty dynamics in the EU countries before, during and after the crisis," ImPRovE Working Papers 15/06, Herman Deleeck Centre for Social Policy, University of Antwerp.
    10. Thibault Darcillon, 2016. "What Determines Top Income Shares? The Role of the Interactions between Financial Integration and Tax Policy [Le rôle des interactions entre l'intégration financière et la politique fiscale dans la," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-01316927, HAL.
    11. Ángeles Sánchez & Antonio L. Pérez-Corral, 2018. "Government Social Expenditure and Income Inequalities in the European Union," Hacienda Pública Española / Review of Public Economics, IEF, vol. 227(4), pages 133-156, December.
    12. Salvador Barrios & Flavia Coda Moscarola & Francesco Figari & Luca Gandullia, 2018. "Size and distributional pattern of pension-related tax expenditures in European countries," JRC Working Papers on Taxation & Structural Reforms 2018-06, Joint Research Centre.
    13. Pietrovito, Filomena & Pozzolo, Alberto Franco & Resce, Giuliano & Scialà, Antonio, 2023. "Fiscal decentralization and income (re)distribution in OECD countries’ regions," Structural Change and Economic Dynamics, Elsevier, vol. 67(C), pages 69-81.
    14. Niklas Potrafke, 2015. "The Evidence on Globalisation," The World Economy, Wiley Blackwell, vol. 38(3), pages 509-552, March.
    15. Andreas Kuhn, 2012. "Redistributive preferences, redistribution, and inequality: Evidence from a panel of OECD countries," ECON - Working Papers 084, Department of Economics - University of Zurich.
    16. Björn Kauder & Niklas Potrafke, 2015. "Globalization and Social Justice in OECD Countries," CESifo Working Paper Series 5210, CESifo.
    17. Michael A. Nelson & Rajeev K. Goel, 2021. "Does Gender Equality Translate into Economic Equality? Evidence from about 150 Nations," CESifo Working Paper Series 8949, CESifo.
    18. Kuhn, Andreas, 2012. "Redistributive Preferences, Redistribution, and Inequality: Evidence from a Panel of OECD Countries," IZA Discussion Papers 6721, Institute of Labor Economics (IZA).
    19. Andreas Kuhn, 2012. "Redistributive Preferences, Redistribution and Inequality: Evidence from a Panel of OECD Countries," NRN working papers 2012-08, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria.
    20. Florian Dorn & Christoph Schinke, 2018. "Top Income Shares in OECD Countries: The Role of Government Ideology and Globalization," ifo Working Paper Series 246, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    21. Fakir, Adnan M.S. & Ahmad, Azraf Uddin & Hosain, K.M. Masnun & Hossain, Mostafa Rafid & Gani, Ridhim Sadman, 2017. "The comparative effect of corruption and Piketty’s second fundamental law of capitalism on inequality," Economic Analysis and Policy, Elsevier, vol. 55(C), pages 90-105.
    22. Goodness C. Aye & Matthew W. Clance & Rangan Gupta, 2017. "The Effectiveness of Monetary and Fiscal Policy Shocks on U.S. Inequality: The Role of Uncertainty," Working Papers 201782, University of Pretoria, Department of Economics.
    23. Akisik, Orhan & Gal, Graham, 2023. "IFRS, financial development and income inequality: An empirical study using mediation analysis," Economic Systems, Elsevier, vol. 47(2).
    24. Guzi, Martin & Kahanec, Martin, 2018. "Income Inequality and the Size of Government: A Causal Analysis," IZA Discussion Papers 12015, Institute of Labor Economics (IZA).
    25. Rouhani, Omid, 2023. "Public Policy: A science and/or a Field?," MPRA Paper 118121, University Library of Munich, Germany.
    26. d’Agostino, Giorgio & Pieroni, Luca & Scarlato, Margherita, 2020. "Social transfers and income inequality in OECD countries," Structural Change and Economic Dynamics, Elsevier, vol. 52(C), pages 313-327.
    27. d'Agostino, Giorgio & Pieroni, Luca & Procidano, Isabella, 2016. "Revisiting the relationship between welfare spending and income inequality in OECD countries," MPRA Paper 72020, University Library of Munich, Germany.
    28. Chandika Gunasinghe & E. A. Selvanathan & Athula Naranpanawa & John Forster, 2021. "Rising Income Inequality in OECD Countries: Does Fiscal Policy Sacrifice Economic Growth in Achieving Equity?," The European Journal of Development Research, Palgrave Macmillan;European Association of Development Research and Training Institutes (EADI), vol. 33(6), pages 1840-1876, December.
    29. Töngür, Ünal & Elveren, Adem Yavuz, 2014. "Deunionization and pay inequality in OECD Countries: A panel Granger causality approach," Economic Modelling, Elsevier, vol. 38(C), pages 417-425.
    30. John V. Duca & Jason L. Saving, 2016. "Income Inequality and Political Polarization: Time Series Evidence Over Nine Decades," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 62(3), pages 445-466, September.
    31. Caterina Astarita & Salvador Barrios & Francesca D'Auria & Anamaria Maftei & Philipp Mohl & Matteo Salto & Marie-Luise Schmitz & Alberto Tumino & Edouard Turkisch, 2018. "Impact of fiscal policy on income distribution," Report on Public Finances in EMU, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, pages 71-131, January.
    32. K. Sommerfeld, 2013. "Higher and higher? Performance pay and wage inequality in Germany," Applied Economics, Taylor & Francis Journals, vol. 45(30), pages 4236-4247, October.
    33. Giorgio D'Agostino & Luca Pieroni & Margherita Scarlato, 2019. "Further evidence of the relationship between social transfers and income inequality in OECD countries," Departmental Working Papers of Economics - University 'Roma Tre' 0244, Department of Economics - University Roma Tre.
    34. Ali Sarkhosh-Sara & Khadije Nasrollahi & Karim Azarbayjani & Rasul Bakhshi Dastjerdi, 2020. "Comparative analysis of the effects of institutional factors and Piketty’s Hypothesis on inequality: evidence from a panel of countries," Journal of Economic Structures, Springer;Pan-Pacific Association of Input-Output Studies (PAPAIOS), vol. 9(1), pages 1-28, December.
    35. Kim, Dong-Hyeon & Lin, Shu-Chin, 2023. "Income inequality, inflation and financial development," Journal of Empirical Finance, Elsevier, vol. 72(C), pages 468-487.
    36. Christoph Schinke, 2014. "Government Ideology, Globalization, and Top Income Shares in OECD Countries," ifo Working Paper Series 181, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    37. Davtyan, Karen, 2017. "The distributive effect of monetary policy: The top one percent makes the difference," Economic Modelling, Elsevier, vol. 65(C), pages 106-118.
    38. Saraceno, Chiara, 2019. "Retrenching, recalibrating, pre-distributing. The welfare state facing old and new inequalities," Structural Change and Economic Dynamics, Elsevier, vol. 51(C), pages 35-41.
    39. Bebonchu Atems & Grayden Shand, 2018. "An empirical analysis of the relationship between entrepreneurship and income inequality," Small Business Economics, Springer, vol. 51(4), pages 905-922, December.
    40. Rubolino, Enrico & Waldenström, Daniel, 2017. "Trends and Gradients in Top Tax Elasticities: Cross-country Evidence, 1900–2014," Working Paper Series 1160, Research Institute of Industrial Economics.
    41. Malgorzata Szczepaniak, 2020. "Redistribution and the alleviation of income inequalities: the case of the European Union," Ekonomia i Prawo, Uniwersytet Mikolaja Kopernika, vol. 19(1), pages 149-161, March.
    42. Sima Siami‐Namini & Conrad Lyford & A. Alexandre Trindade, 2020. "The Effects of Monetary Policy Shocks on Income Inequality Across U.S. States," Economic Papers, The Economic Society of Australia, vol. 39(3), pages 204-221, September.
    43. Kristina Stefanova, 2024. "Public Sector Impact on Income Inequality in CEE Countries," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 78-97.
    44. Durongkaveroj, Wannaphong, 2022. "Structural Transformation, Income Inequality and Government Expenditure: Evidence from International Panel Data," Jurnal Ekonomi Malaysia, Faculty of Economics and Business, Universiti Kebangsaan Malaysia, vol. 56(3), pages 29-44.
    45. Byambasuren Dorjnyambuu, 2025. "A Systematic Literature Review of Income Inequality in Central–Eastern European Countries," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, vol. 67(1), pages 1-49, March.
    46. Naz Ata, Farah & Alam, Shaista & Saeed, Noman, 2019. "The Determinants of Income Distribution, an Empirical Analysis of Developing Countries," Public Finance Quarterly, Corvinus University of Budapest, vol. 64(4), pages 494-510.
    47. Karen Davtyan, 2016. "“Income Inequality and Monetary Policy: An Analysis on the Long Run Relation”," AQR Working Papers 201604, University of Barcelona, Regional Quantitative Analysis Group, revised Apr 2016.
    48. Karen Davtyan, 2016. "“Income Inequality and Monetary Policy: An analysis on the Long Run Relation”," IREA Working Papers 201604, University of Barcelona, Research Institute of Applied Economics, revised Apr 2016.
    49. Magdalena Ziolo & Beata Zofia Filipiak & Iwona Bąk & Katarzyna Cheba & Diana Mihaela Tîrca & Isabel Novo-Corti, 2019. "Finance, Sustainability and Negative Externalities. An Overview of the European Context," Sustainability, MDPI, vol. 11(15), pages 1-35, August.
    50. Vanesa Jorda & Jose M. Alonso, 2020. "What works to mitigate and reduce relative (and absolute) inequality?: A systematic review," WIDER Working Paper Series wp-2020-152, World Institute for Development Economic Research (UNU-WIDER).

  19. Doerrenberg, Philipp & Duncan, Denvil, 2012. "Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply," IZA Discussion Papers 6914, Institute of Labor Economics (IZA).

    Cited by:

    1. 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.
    2. Doerrenberg, Philipp, 2015. "Does the use of tax revenue matter for tax compliance behavior?," Economics Letters, Elsevier, vol. 128(C), pages 30-34.
    3. Katharina Pfeil & Matthias Kasper & Sarah Necker & Lars P. Feld, 2024. "Tax System Design, Tax Reform, and Labor Supply," CESifo Working Paper Series 11350, CESifo.
    4. European Commission, 2013. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report," Taxation Papers 38, Directorate General Taxation and Customs Union, European Commission.
    5. Kristoffer Berg & Thor O. Thoresen, 2016. "Problematic response margins in the estimation of the elasticity of taxable income," Discussion Papers 851, Statistics Norway, Research Department.
    6. Antoine Malézieux & Benno Torgler, 2021. "Culture, Immigration and Tax Compliance," CREMA Working Paper Series 2021-23, Center for Research in Economics, Management and the Arts (CREMA).
    7. Pietro Battiston & Denvil Duncan & Simona Gamba & Alessandro Santoro, 2016. "Audit publicity and tax compliance: a quasi-natural experiment," LEM Papers Series 2016/40, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy.
    8. Joerg Paetzold, 2019. "How do taxpayers respond to a large kink? Evidence on earnings and deduction behavior from Austria," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(1), pages 167-197, February.
    9. Guerra, Alice & Harrington, Brooke, 2018. "Attitude–behavior consistency in tax compliance: A cross-national comparison," Journal of Economic Behavior & Organization, Elsevier, vol. 156(C), pages 184-205.
    10. Koch, Christian & Müller, Cornelius, 2024. "Tax amnesties and the insurance effect: An experimental study," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 108(C).
    11. Schröder, Melanie & Schmitt, Norma & Heynemann, Britta & Brünn, Claudia, 2013. "Income Taxation and Labor Supply: An Experiment on Couple's Work Effort," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79735, Verein für Socialpolitik / German Economic Association.
    12. Pietro Battiston & Denvil Duncan & Simona Gamba & Alessandro Santoro, 2016. "The Italian Blitz: a natural experiment on audit publicity and tax compliance," FBK-IRVAPP Working Papers 2016-10, Research Institute for the Evaluation of Public Policies (IRVAPP), Bruno Kessler Foundation.
    13. Doerrenberg, Philipp & Duncan, Denvil & Zeppenfeld, Christopher, 2015. "Circumstantial risk: Impact of future tax evasion and labor supply opportunities on risk exposure," Journal of Economic Behavior & Organization, Elsevier, vol. 109(C), pages 85-100.
    14. Tomoharu Mori & Hirofumi Kurokawa & Fumio Ohtake, 2022. "Labor Supply Reaction to Wage Cuts and Tax Increases: A Real-Effort Experiment," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 78(3), pages 362-377.
    15. Luigino Bruni & Vittorio Pelligra & Tommaso Reggiani & Matteo Rizzolli, 2020. "The Pied Piper: Prizes, Incentives, and Motivation Crowding-in," Journal of Business Ethics, Springer, vol. 166(3), pages 643-658, October.
    16. 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.
    17. Felipe Augusto de Araujo & Erin Carbone & Lynn Conell-Price & Marli W. Dunietz & Ania Jaroszewicz & Rachel Landsman & Diego Lamé & Lise Vesterlund & Stephanie Wang & Alistair J. Wilson, 2015. "The Effect of Incentives on Real Effort: Evidence from the Slider Task," CESifo Working Paper Series 5372, CESifo.
    18. Gill, David & Prowse, Victoria, 2018. "Measuring costly effort using the slider task," CAGE Online Working Paper Series 382, Competitive Advantage in the Global Economy (CAGE).
    19. Schröder, Melanie & Schmitt, Norma & Mantei, Britta & Brünn, Claudia, 2014. "Social Norms or Income Taxation - What Drives Couple's Labor Supply? Experimental Evidence," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100375, Verein für Socialpolitik / German Economic Association.
    20. Pietro Battiston & Denvil Duncan & Simona Gamba & Alessandro Santoro, 2020. "Audit Publicity and Tax Compliance: A Natural Experiment," Scandinavian Journal of Economics, Wiley Blackwell, vol. 122(1), pages 81-108, January.
    21. Doerrenberg, Philipp & Duncan, Denvil, 2014. "Tax Incidence in the Presence of Tax Evasion," IZA Discussion Papers 8137, Institute of Labor Economics (IZA).
    22. Wladislaw Mill & Cornelius Schneider, 2023. "The Bright Side of Tax Evasion," CESifo Working Paper Series 10615, CESifo.
    23. James Alm & Antoine Malézieux, 2021. "40 years of tax evasion games: a meta-analysis," Experimental Economics, Springer;Economic Science Association, vol. 24(3), pages 699-750, September.
    24. Banerjee, Ritwik & Boly, Amadou & Gillanders, Robert, 2022. "Anti-tax evasion, anti-corruption and public good provision: An experimental analysis of policy spillovers," Journal of Economic Behavior & Organization, Elsevier, vol. 197(C), pages 179-194.
    25. James Alm & Matthias Kasper, 2020. "Laboratory Experiments," Working Papers 2008, Tulane University, Department of Economics.
    26. Kessler, Judd B. & Norton, Michael I., 2016. "Tax aversion in labor supply," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 15-28.
    27. Koch, Christian & Müller, Cornelius, 2022. "Tax Amnesties and the Insurance Effect: An Experimental Study," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112991, Verein für Socialpolitik / German Economic Association, revised 2022.
    28. Melanie Schröder & Norma Burow, 2016. "Couple's Labor Supply, Taxes, and the Division of Housework in a Gender-Neutral Lab," Discussion Papers of DIW Berlin 1593, DIW Berlin, German Institute for Economic Research.

  20. Doerrenberg, Philipp & Peichl, Andreas, 2010. "Progressive Taxation and Tax Morale," IZA Discussion Papers 5378, Institute of Labor Economics (IZA).

    Cited by:

    1. Roberto Ricciuti & Antonio Savoia & Kunal Sen, 2016. "How do political institutions affect fiscal capacity? Explaining taxation in developing economies," Global Development Institute Working Paper Series esid-059-16, GDI, The University of Manchester.
    2. Alvaro Forteza & Cecilia Noboa, 2019. "Perceptions of institutional quality and justification of tax evasion," Constitutional Political Economy, Springer, vol. 30(4), pages 367-382, December.
    3. Akay, Alpaslan & Bargain, Olivier B. & Dolls, Mathias & Neumann, Dirk & Peichl, Andreas & Siegloch, Sebastian, 2012. "Happy Taxpayers? Income Taxation and Well-Being," IZA Discussion Papers 6999, Institute of Labor Economics (IZA).
    4. Pilar Rey del Castillo & Jaime Villanueva-Garcia, 2018. "Linking Tax Morale and Personal Income Tax in Spain," CESifo Working Paper Series 7218, CESifo.
    5. David Rodriguez-Justicia & Bernd Theilen, 2022. "Immigration and tax morale: the role of perceptions and prejudices," Empirical Economics, Springer, vol. 62(4), pages 1801-1832, April.
    6. Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin, 2014. "Self-serving bias and tax morale," Discussion Papers 2014/18, Free University Berlin, School of Business & Economics.
    7. Axel Möhlmann, 2014. "Persistence or Convergence? The East-West Tax-Morale Gap in Germany," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(1), pages 3-30, March.
    8. Arun Advani, 2022. "Who does and doesn't pay taxes?," Fiscal Studies, John Wiley & Sons, vol. 43(1), pages 5-22, March.
    9. Natalia Borzino & Enrique Fatas & Emmanuel Peterle, 2015. "In Gov we trust: Voluntary compliance in networked investment games," Working Paper series, University of East Anglia, Centre for Behavioural and Experimental Social Science (CBESS) 15-21, School of Economics, University of East Anglia, Norwich, UK..
    10. Philipp Doerrenberg & Denvil Duncan & Clemens Fuest & Andreas Peichl, 2014. "Nice Guys Finish Last: Do Honest Taxpayers Face Higher Tax Rates?," Kyklos, Wiley Blackwell, vol. 67(1), pages 29-53, February.
    11. Andras Simonovits, 2011. "Higher tax morale implies a higher optimal income tax rate," CERS-IE WORKING PAPERS 1137, Institute of Economics, Centre for Economic and Regional Studies.
    12. 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.
    13. Doerrenberg, Philipp & Duncan, Denvil, 2014. "Experimental evidence on the relationship between tax evasion opportunities and labor supply," European Economic Review, Elsevier, vol. 68(C), pages 48-70.
    14. Alfons J. Weichenrieder & Friedrich Schneider & Norbert Walter-Borjans & Michael Meister & Lukas Hakelberg & Thomas Rixen & Jörg R. Werner, 2016. "Panama Papers: Steueroasen im Visier – was ist noch legal, welche Mittel wirken gegen Missbrauch?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 69(11), pages 03-20, June.
    15. Mbara, Gilbert & Tyrowicz, Joanna & Kokoszczynski, Ryszard, 2020. "Striking a balance: Optimal tax policy with labor market duality," Journal of Macroeconomics, Elsevier, vol. 66(C).
    16. Alessandro Belmonte & Désirée Teobaldelli & Davide Ticchi, 2023. "Tax morale, fiscal capacity, and war," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 94(2), pages 445-474, June.
    17. Moro-Egido, Ana I. & Solano-García, Ángel, 2020. "Does the perception of benefit fraud shape tax attitudes in Europe?," Journal of Policy Modeling, Elsevier, vol. 42(5), pages 1085-1105.
    18. Alexander, Phyllis & Balavac-Orlic, Merima, 2022. "Tax morale: Framing and fairness," Economic Systems, Elsevier, vol. 46(1).
    19. Semjén, András, 2017. "Az adózói magatartás különféle magyarázatai [Various explanations for tax compliance]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 140-184.
    20. Kodjovi Mawulikplimi Eklou, 2016. "A Conditional Revenue Curse? Progressive Taxation and Resource Rents in Developing Countries," Cahiers de recherche 16-03, Departement d'économique de l'École de gestion à l'Université de Sherbrooke.
    21. Ushakov Denis & Natalia Bandurina & Sergey Shkodinsky, 2017. "Country s Welfare as an Efficiency Factor in Fiscal Policy Promoting Economig Growth," Montenegrin Journal of Economics, Economic Laboratory for Transition Research (ELIT), vol. 13(2), pages 121-127.
    22. Elena Korchmina, 2022. "Peer pressure: The puzzle of aristocrats’ tax compliance in early nineteenth‐century Moscow," Economic History Review, Economic History Society, vol. 75(3), pages 779-800, August.
    23. Oriol Sabaté & Sara Torregrosa-Hetland, 2024. "War inflation and taxation," UB School of Economics Working Papers 2024/463, University of Barcelona School of Economics.
    24. Vladimir A. Molodykh & Andrey A. Rubezhnoy, 2017. "Tax Compliance and the Choice of an Optimum Strategy for the Economic Agents," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 3(3), pages 216-225.
    25. 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.
    26. Maksim Belitski & Farzana Chowdhury & Sameeksha Desai, 2016. "Taxes, corruption, and entry," Small Business Economics, Springer, vol. 47(1), pages 201-216, June.
    27. Etienne Lehmann & Claudio Lucifora & Simone Moriconi & Bruno Van der Linden, 2016. "Beyond the labour income tax wedge: the unemployment-reducing effect of tax progressivity," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(3), pages 454-489, June.
    28. MirHadi Hosseini Kondelaji & Majid Sameti & Hadi Amiri & Rozita Moayedfar, 2016. "Analyzing Determinants of Tax Morale Based on Social Psychology Theory: Case Study of Iran," Iranian Economic Review (IER), Faculty of Economics,University of Tehran.Tehran,Iran, vol. 20(4), pages 579-595, Autumn.
    29. Bird, Richard M. & Zolt, Eric M., 2011. "Dual Income Taxation: A Promising Path to Tax Reform for Developing Countries," World Development, Elsevier, vol. 39(10), pages 1691-1703.
    30. Doerrenberg, Philipp & Duncan, Denvil, 2014. "Tax Incidence in the Presence of Tax Evasion," IZA Discussion Papers 8137, Institute of Labor Economics (IZA).
    31. Gloria Alarcón García & José Daniel Buendía Azorín & María del Mar Sánchez Vega, 2016. "El rechazo al fraude fiscal en España: antes y después de la Gran crisis," Hacienda Pública Española / Review of Public Economics, IEF, vol. 218(3), pages 33-56, September.
    32. Alvaro Forteza & Cecilia Noboa, 2015. "Tolerance to Tax Evasion," Documentos de Trabajo (working papers) 1015, Department of Economics - dECON.
    33. Inna Cabelkova & Lubos Smutka, 2021. "The Effects of Solidarity, Income, and Reliance on the State on Personal Income Tax Preferences. The Case of the Czech Republic," Sustainability, MDPI, vol. 13(18), pages 1-22, September.
    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. James Alm & Antoine Malézieux, 2021. "40 years of tax evasion games: a meta-analysis," Experimental Economics, Springer;Economic Science Association, vol. 24(3), pages 699-750, September.
    36. 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.
    37. Andras Simonovits, 2013. "Does Higher Tax Morale Imply Higher Optimal Labor Income Tax Rate?," DANUBE: Law and Economics Review, European Association Comenius - EACO, issue 2, pages 97-114, June.
    38. Dagmara Nikulin & Ewa Lechman, 2021. "Shadow Economy in Poland," SpringerBriefs in Economics, Springer, number 978-3-030-70524-4, June.
    39. Emmanuelle Deglaire & Peter Daly & Fabrice Le Lec, 2021. "Exposure to tax dilemmas deteriorate individuals' self-declared tax morale," Post-Print hal-03593787, HAL.
    40. Alvaro Forteza & Cecilia Noboa, 2021. "Tolerance of tax evasion," International Economics and Economic Policy, Springer, vol. 18(4), pages 767-786, October.
    41. 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.
    42. Sussman, Nathan & Slivinski, Al, 2019. "Tax administration and compliance: evidence from medieval Paris," CEPR Discussion Papers 13512, C.E.P.R. Discussion Papers.
    43. Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin, 2014. "Self-serving bias and tax morale," arqus Discussion Papers in Quantitative Tax Research 174, arqus - Arbeitskreis Quantitative Steuerlehre.
    44. Kountouris, Yiannis & Remoundou, Kyriaki, 2013. "Is there a cultural component in tax morale? Evidence from immigrants in Europe," Journal of Economic Behavior & Organization, Elsevier, vol. 96(C), pages 104-119.
    45. 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.
    46. Dagmara Nikulin & Ewa Lechman, 2021. "Shadow Economy in Poland: Results of the Survey," SpringerBriefs in Economics, in: Shadow Economy in Poland, chapter 0, pages 49-65, Springer.
    47. Rodriguez-Justicia, David & Theilen, Bernd, 2018. "Education and tax morale," Journal of Economic Psychology, Elsevier, vol. 64(C), pages 18-48.
    48. Adelaide Baronchelli & Alessandra Foresta & Roberto Ricciuti, 2020. "The Words That Keep People Apart. Official Language, Accountability and Fiscal Capacity," CESifo Working Paper Series 8437, CESifo.
    49. Sergio Galletta & Tommaso Giommoni, 2024. "War Violence Exposure and Tax Compliance," CESifo Working Paper Series 11230, CESifo.
    50. Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin, 2015. "Self-serving bias and tax morale," Economics Letters, Elsevier, vol. 131(C), pages 91-93.
    51. V.A. Molodykh, 2021. "Impact of Short-Term Exogenous Shocks on Taxpayer Behavior and Tax Evasion," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, vol. 20(2), pages 241-268.
    52. Linde, Jona & Sonnemans, Joep, 2015. "Decisions under risk in a social and individual context: The limits of social preferences?," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 56(C), pages 62-71.
    53. Raitano, Michele & Fantozzi, Roberto, 2015. "Political cycle and reported labour incomes in Italy: Quasi-experimental evidence on tax evasion," European Journal of Political Economy, Elsevier, vol. 39(C), pages 269-280.

Articles

  1. Doerrenberg, Philipp & Duncan, Denvil & Löffler, Max, 2023. "Asymmetric labor-supply responses to wage changes: Experimental evidence from an online labor market," Labour Economics, Elsevier, vol. 81(C).
    See citations under working paper version above.
  2. Philipp Doerrenberg & Andreas Peichl, 2022. "Tax Morale and the Role of Social Norms and Reciprocity - Evidence from a Randomized Survey Experiment," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 78(1-2), pages 44-86.
    See citations under working paper version above.
  3. Dolls, Mathias & Doerrenberg, Philipp & Peichl, Andreas & Stichnoth, Holger, 2019. "Reprint of: Do retirement savings increase in response to information about retirement and expected pensions?," Journal of Public Economics, Elsevier, vol. 171(C), pages 105-116.

    Cited by:

    1. Cahuc, Pierre & Benghalem, Hélène & Villedieu, Pierre, 2021. "The Lock-in Effects of Part-time Unemployment Benefits," CEPR Discussion Papers 15921, C.E.P.R. Discussion Papers.
    2. Westerhout, Ed & Ponds, Eduard & Zwaneveld, P.J., 2021. "Completing Dutch Pension Reform," Other publications TiSEM 4ee13c87-dd61-481b-bcb7-c, Tilburg University, School of Economics and Management.

  4. 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.
    See citations under working paper version above.
  5. Dolls, Mathias & Doerrenberg, Philipp & Peichl, Andreas & Stichnoth, Holger, 2018. "Do retirement savings increase in response to information about retirement and expected pensions?," Journal of Public Economics, Elsevier, vol. 158(C), pages 168-179.
    See citations under working paper version above.
  6. Philipp Doerrenberg & Jan Schmitz, 2017. "Tax compliance and information provision. A field experiment with small firms," Journal of Behavioral Economics for Policy, Society for the Advancement of Behavioral Economics (SABE), vol. 1(1), pages 47-54, February.
    See citations under working paper version above.
  7. Asatryan, Zareh & Bittschi, Benjamin & Doerrenberg, Philipp, 2017. "Remittances and public finances: Evidence from oil-price shocks," Journal of Public Economics, Elsevier, vol. 155(C), pages 122-137.
    See citations under working paper version above.
  8. Doerrenberg, Philipp & Peichl, Andreas & Siegloch, Sebastian, 2017. "The elasticity of taxable income in the presence of deduction possibilities," Journal of Public Economics, Elsevier, vol. 151(C), pages 41-55.
    See citations under working paper version above.
  9. Doerrenberg, Philipp & Duncan, Denvil & Zeppenfeld, Christopher, 2015. "Circumstantial risk: Impact of future tax evasion and labor supply opportunities on risk exposure," Journal of Economic Behavior & Organization, Elsevier, vol. 109(C), pages 85-100.
    See citations under working paper version above.
  10. Doerrenberg, Philipp, 2015. "Does the use of tax revenue matter for tax compliance behavior?," Economics Letters, Elsevier, vol. 128(C), pages 30-34.

    Cited by:

    1. 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.
    2. 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.
    3. Antoine Malézieux & Benno Torgler, 2021. "Culture, Immigration and Tax Compliance," CREMA Working Paper Series 2021-23, Center for Research in Economics, Management and the Arts (CREMA).
    4. Fabio Lamantia & Mario Pezzino, 2018. "The dynamic effects of fiscal reforms and tax competition on tax compliance and migration," Review of International Economics, Wiley Blackwell, vol. 26(3), pages 672-690, August.
    5. Cafferata, Alessia & Cerruti, Gianluca & Mazzone, Giulio, 2022. "Taxation, health system endowment and quality of institutions: a "social" perception across Europe," MPRA Paper 112118, University Library of Munich, Germany.
    6. Lubomir Cingl & Tomas Lichard & Tomas Miklanek, 2022. "Mist Over a Meadow: Tax Designation Effects on Compliance," CERGE-EI Working Papers wp725, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
    7. Fochmann, Martin & Kroll, Eike B., 2016. "The effects of rewards on tax compliance decisions," Journal of Economic Psychology, Elsevier, vol. 52(C), pages 38-55.
    8. Burgstaller, Lilith & Pfeil, Katharina, 2024. "Why whistleblowing does not deter collaborative tax evasion," Freiburg Discussion Papers on Constitutional Economics 24/3, Walter Eucken Institut e.V..
    9. Marius Surugiu & Raluca Mazilescu & Camelia Surugiu, 2020. "Tax compliance: cointegration analysis in romanian context," Manager Journal, Faculty of Business and Administration, University of Bucharest, vol. 32(1), pages 116-122, December.
    10. Cascavilla, Alessandro, 2022. "Does climate change concern alter tax morale preferences? Evidence from an Italian survey," MPRA Paper 113039, University Library of Munich, Germany.
    11. Cingl, Lubomír & Lichard, Tomáš & Miklánek, Tomáš, 2023. "Tax designation effects on compliance: An online experiment with taxpayers," Journal of Economic Behavior & Organization, Elsevier, vol. 214(C), pages 615-633.
    12. James Alm & Antoine Malézieux, 2021. "40 years of tax evasion games: a meta-analysis," Experimental Economics, Springer;Economic Science Association, vol. 24(3), pages 699-750, September.
    13. Pukelienė Violeta & Kažemekaitytė Austėja, 2016. "Tax Behaviour: Assessment of Tax Compliance in European Union Countries," Ekonomika (Economics), Sciendo, vol. 95(2), pages 30-56, February.
    14. Rocco Caferra & Alessandro Cascavilla & Andrea Morone, 2022. "Family affairs or Government's duty? The tax morality of a mobile society," Working Papers 2022/09, Economics Department, Universitat Jaume I, Castellón (Spain).
    15. 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).
    16. Eric Floyd & Michael Hallsworth & John List & Robert Metcalfe & Kristian Rotaru & Ivo Vlaev, 2022. "What motivates people to pay their taxes? Evidence from four experiments on tax compliance," Natural Field Experiments 00750, The Field Experiments Website.
    17. Annarita Colasante & Aurora García-Gallego & Nikolaos Georgantzis & Andrea Morone, 2020. "Voluntary contributions in a system with uncertain returns: a case of systemic risk," Journal of Economic Interaction and Coordination, Springer;Society for Economic Science with Heterogeneous Interacting Agents, vol. 15(1), pages 111-132, January.

  11. Philipp Doerrenberg & Denvil Duncan & Clemens Fuest & Andreas Peichl, 2014. "Nice Guys Finish Last: Do Honest Taxpayers Face Higher Tax Rates?," Kyklos, Wiley Blackwell, vol. 67(1), pages 29-53, February.

    Cited by:

  12. Doerrenberg, Philipp & Siegloch, Sebastian, 2014. "Is soccer good for you? The motivational impact of big sporting events on the unemployed," Economics Letters, Elsevier, vol. 123(1), pages 66-69.
    See citations under working paper version above.
  13. Philipp Doerrenberg & Denvil Duncan, 2014. "Distributional Implications of Tax Evasion," Public Finance Review, , vol. 42(6), pages 720-744, November.

    Cited by:

    1. 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.
    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. Doerrenberg, Philipp & Duncan, Denvil, 2014. "Experimental evidence on the relationship between tax evasion opportunities and labor supply," European Economic Review, Elsevier, vol. 68(C), pages 48-70.
    4. Figari, Francesco & Paulus, Alari & Sutherland, Holly, 2014. "Microsimulation and policy analysis," ISER Working Paper Series 2014-23, Institute for Social and Economic Research.
    5. 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.
    6. Gill, David & Prowse, Victoria, 2018. "Measuring costly effort using the slider task," CAGE Online Working Paper Series 382, Competitive Advantage in the Global Economy (CAGE).
    7. Denvil Duncan & Klara Sabirianova Peter, 2016. "Unequal inequalities: Do progressive taxes reduce income inequality?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(4), pages 762-783, August.
    8. Gill, David & Prowse, Victoria L., 2011. "A Novel Computerized Real Effort Task Based on Sliders," IZA Discussion Papers 5801, Institute of Labor Economics (IZA).
    9. 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).

  14. Philipp Doerrenberg & Andreas Peichl, 2014. "The impact of redistributive policies on inequality in OECD countries," Applied Economics, Taylor & Francis Journals, vol. 46(17), pages 2066-2086, June.
    See citations under working paper version above.
  15. Doerrenberg, Philipp & Duncan, Denvil, 2014. "Experimental evidence on the relationship between tax evasion opportunities and labor supply," European Economic Review, Elsevier, vol. 68(C), pages 48-70.
    See citations under working paper version above.
  16. Philipp Doerrenberg & Andreas Peichl, 2013. "Progressive taxation and tax morale," Public Choice, Springer, vol. 155(3), pages 293-316, June.
    See citations under working paper version above.

Chapters

  1. Philipp Doerrenberg & Andreas Peichl & Sebastian Siegloch, 2017. "The Elasticity of Taxable Income in the Presence of Deduction Possibilities," NBER Chapters, in: Personal Income Taxation and Household Behavior (TAPES), National Bureau of Economic Research, Inc.
    See citations under working paper version above.
  2. Mathias Dolls & Philipp Doerrenberg & Andreas Peichl & Holger Stichnoth, 2016. "Do Retirement Savings Increase in Response to Information about Retirement and Expected Pensions?," NBER Chapters, in: Social Insurance Programs (Trans-Atlantic Public Economics Seminar, TAPES), National Bureau of Economic Research, Inc.
    See citations under working paper version above.Sorry, no citations of chapters recorded.
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