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Die Relevanz von Replikationen in der experimentellen Steuerforschung: Eine Replikationsstudie zu Wahrnehmungsverzerrungen bei Subventionen

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  • Renz, André
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    Die Replizierbarkeit empirischer Resultate ist ein zentrales Gütekriterium jeder glaubwürdigen Forschung. Der vorliegende Beitrag nimmt sich diesem Grundsatz an und präsentiert die Replikation eines Laborexperiments zur Wahrnehmung verschiedener Subventionsformen. Analog zu der Originalstudie, kann die intendierte Anreizwirkung zur Steigerung der Risikobereitschaft der Individuen durch die Subventionierung bestätigt werden. Divergierend zu den Primärresultaten ist jedoch eine abweichende Präferenzstruktur der Subventionen erkennbar. Ausgehend von der systematischen Replikation, werden Nutzen und Herausforderungen von Replikationen reflektiert. Eine Metadiskussion der Verzerrungen komplementiert die Analyse.

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    File URL: https://www.econstor.eu/bitstream/10419/129106/1/849704995.pdf
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    Paper provided by arqus - Arbeitskreis Quantitative Steuerlehre in its series arqus Discussion Papers in Quantitative Tax Research with number 202.

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    Date of creation: 2016
    Handle: RePEc:zbw:arqudp:202
    Contact details of provider: Web page: http://www.arqus.info/

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