Publications of the Research Group Inequality and Public Policy

  1. Discussion and Working Paper // 2015

    Tax Compliance and Information Provision: A Field Experiment with Small Firms

    We study a field experiment on tax compliance in Slovenia. Small accounting companies were randomly assigned to an untreated control group and two treatment groups. Companies in the first treatment group…

  2. ZEW Discussion Paper No. 15-028 // 2015

    Tax Compliance and Information Provision – A Field Experiment with Small Firms

    We study tax compliance in Slovenia using data generated in a field experiment. Small accounting companies were randomly assigned to an untreated control group and two treatment groups. Companies in the first…

  3. ZEWnews English edition // 2015

    01/02 - 2015

  4. Expertises // 2015

    Automatic Stabilizers in the Eurozone: Analysis of their Effectiveness at the Member State and Euro Area Level and in International Comparison

    We analyze the effectiveness of fiscal policy in general and automatic stabilizers in particular to stabilize output in Eurozone member states under the current institutional framework of fiscal governance.…

  5. Refereed Journal // 2015

    Does the use of tax revenue matter for tax compliance behavior?

    This paper explores whether the usage of tax revenues affects tax compliance behavior. I design a laboratory compliance experiment in which subjects make tax reporting decisions and are randomly assigned to…

  6. Refereed Journal // 2015

    Circumstantial Risk: Impact of future tax evasion and labor supply opportunities on risk exposure

    This paper examines whether investment in a risky asset depends on future circumstances. We conduct a laboratory experiment where subjects have the opportunity to invest earned income in a risky asset and,…