Dulleck Uwe
Cash and the Hidden Economy:
Laboratory and Artefactual Field Experimental Evidence on Fighting Tax Evasion in Small Business Transactions
Publication
Archived
Increasing the tax compliance of self-employed business owners (particularly of trade-specific service providers) remains an ongoing challenge for tax authorities. From a compliance point of view, cash transactions are particularly problema...
The Implications of Daylight Saving Time: A Field Experiment on Cognitive Performance and Risk Taking
Publication
Archived
To explore the effects of daylights saving time (DST) transition on cognitive performance and risk-taking behaviour immediately before and one week after the shift to DST, this study examines two Australian populations living in similar geo...
Impact Evaluation of an Incentive Program on Educational Achievement of Indigenous Students
Publication
Archived
This article introduces the Fogs Artie program that attempts to close the gap ineducational attainment between Indigenous and non-Indigenous Australians, and provides an evaluation of its effectiveness. The program is of special interest as...
Tax Compliance and Psychic Costs: Behavioral Experimental Evidence Using a Physiological Marker
Publication
Archived
Although paying taxes is a key element in a well-functioning civilized society, theunderstanding of why people pay taxes is still limited. What current evidence shows is that, given relatively low audit probabilities and penalties in case o...
We argue that the decision to bribe bureaucrats depends on the frequency of corruption within a society. We provide a behavioral model to explain this conduct: engaging in corruption results in a disutility of guilt. This implies that peopl...
The experimental literature and studies using survey data have established that people care a great deal about their relative economic position and not solely, as standard economic theory assumes, about their absolute economic position. Ind...
This paper turns Snow-White?s magic mirror onto recent economics Nobel Prize winners, top economists and happiness researchers, and through the eyes of the ?man in the street? seeks to determine who the happiest academic is. The study not o...