Economic and Political Studies-EPS最新文献_第3页

Perceptions of trust and power are associated with tax compliance: A cross-cultural study 信任和权力的认知与纳税遵从性相关：一项跨文化研究

IF 2.4 4区社会学

Economic and Political Studies-EPS Pub Date : 2022-10-26 DOI: 10.1080/20954816.2022.2130501

C. Kogler, J. Olsen, E. Kirchler, Larissa M. Batrancea, A. Nichita

引用次数: 3

Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results? 纳税遵从性实验中申报收入与申报税收：实验室实验的设计会影响结果吗？

IF 2.4 4区社会学

Economic and Political Studies-EPS Pub Date : 2022-09-22 DOI: 10.1080/20954816.2022.2121244

Stephan Muehlbacher, A. Hartmann, E. Kirchler, J. Alm

{"title":"Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results?","authors":"Stephan Muehlbacher, A. Hartmann, E. Kirchler, J. Alm","doi":"10.1080/20954816.2022.2121244","DOIUrl":"https://doi.org/10.1080/20954816.2022.2121244","url":null,"abstract":"Abstract Laboratory experiments are frequently criticised, in part because of the sensitivity of the results to specific features of the design. This paper addresses an important question regarding the key aspect of the experimental environment: How should the dependent variable – participants’ choices – be operationalised? For the specific context of laboratory research on income tax compliance, we compare the effects of the two most common operationalisation types: the declaration of gross income versus the declaration of tax payment. It is found that compliance is higher when participants indicate their tax payment than when they declare their income. It is also discovered that the effects of the three policy parameters of the economic model (the tax rate, audit probability and fine rate) are stronger when participants declare their taxes than when they declare their income. These results are relevant for interpreting prior and future experimental evidence on tax compliance and can explain some contradictory previous findings. More broadly, this study suggests that the results of laboratory experiments may depend on specific features of the experimental design, which proposes a strong need for more systematic methodological research.","PeriodicalId":44280,"journal":{"name":"Economic and Political Studies-EPS","volume":null,"pages":null},"PeriodicalIF":2.4,"publicationDate":"2022-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45030434","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Using behavioural economics to understand tax compliance 利用行为经济学来理解税收合规性

IF 2.4 4区社会学

Economic and Political Studies-EPS Pub Date : 2022-09-14 DOI: 10.1080/20954816.2022.2117676

J. Alm, M. Kasper

引用次数: 6

Digital literacy and financial market participation of middle-aged and elderly adults in China 中国中老年人的数字素养与金融市场参与

IF 2.4 4区社会学

Economic and Political Studies-EPS Pub Date : 2022-09-06 DOI: 10.1080/20954816.2022.2115191

Qing Wang, Chengjun Liu, Sai Lan

引用次数: 5

Is tax evasion macho? Testosterone, personality traits and evasion 逃税有男子气概吗？睾酮、个性特征和逃避

IF 2.4 4区社会学

Economic and Political Studies-EPS Pub Date : 2022-09-01 DOI: 10.1080/20954816.2022.2110215

Marcelo Arbex, J. Carré, S. Geniole, Enlinson Mattos

引用次数: 2

Do experienced subjects bias experimental results? Evidence from 16 laboratories in six countries 有经验的受试者会对实验结果产生偏差吗?来自6个国家16个实验室的证据

IF 2.4 4区社会学

Economic and Political Studies-EPS Pub Date : 2022-08-25 DOI: 10.1080/20954816.2022.2110244

Alice Guerra, B. Harrington, Sven Steinmo, John W D’Attoma

{"title":"Do experienced subjects bias experimental results? Evidence from 16 laboratories in six countries","authors":"Alice Guerra, B. Harrington, Sven Steinmo, John W D’Attoma","doi":"10.1080/20954816.2022.2110244","DOIUrl":"https://doi.org/10.1080/20954816.2022.2110244","url":null,"abstract":"Abstract This paper addresses an area of growing concerns for laboratory researchers: is subjects’ behaviour affected by prior experiences in laboratory experiments? We address the question with a large and highly diverse international dataset and an operationalisation strategy that allows our findings to cohere with previous work while shedding new light on future research. The findings presented in this article are drawn from original data gathered as part of one of the largest tax compliance experiments ever conducted, involving more than 3,000 participants in six countries, across 16 different laboratories. Our results reveal that subjects’ behaviour correlates with their past experimental experiences, in a way that could bias results and compromise a study’s external validity. However, this change in behaviour due to experiences occurs only after subjects have participated in at least two previous laboratory experiments. The findings have implications not just for tax compliance research, but for allocation experiments more generally and for participant recruitment particularly.","PeriodicalId":44280,"journal":{"name":"Economic and Political Studies-EPS","volume":null,"pages":null},"PeriodicalIF":2.4,"publicationDate":"2022-08-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47024512","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Education, skill formation and inequality: An introduction 教育、技能形成与不平等：导论

IF 2.4 4区社会学

Economic and Political Studies-EPS Pub Date : 2022-07-27 DOI: 10.1080/20954816.2022.2099092

Xuezheng Qin, Po Yang

{"title":"Education, skill formation and inequality: An introduction","authors":"Xuezheng Qin, Po Yang","doi":"10.1080/20954816.2022.2099092","DOIUrl":"https://doi.org/10.1080/20954816.2022.2099092","url":null,"abstract":"in the labour market. The finding is robust with the use of the quantile regression approach, controlling for firm and worker specific information. One plausible explan-ation is that the Stolper – Samuelson theorem, which assumes that increasing international trade will decrease the skill wage, is unlikely to hold in the context of a developing economy, where the skilled labour is in short supply. Robert P. Giloth ’ s paper, entitled ‘ The role of intermediaries in US workforce and education innovation ’ , analyses the role of intermediaries in the US education and workforce domains in terms of overcoming fragmented institutions and solving mismatch problems. This study explores five mismatches prevalent in the US labour market and their associated intermediary solutions, including organising business to improve human resources, creating improved pathways from school to work, integrat-ing and emphasising multiple education investments, linking workforce and economic development, and improving access to and use of data for design, performance man-agement and advocacy. In conclusion, the study suggests that intermediaries have been most effective in the US when aligned with education and workforce system improve-ment and redesign, not as parallel and separate efforts. The result may also provide implications for other countries that use intermediaries as a potential institutional solu-tion to the labour market mismatch.","PeriodicalId":44280,"journal":{"name":"Economic and Political Studies-EPS","volume":null,"pages":null},"PeriodicalIF":2.4,"publicationDate":"2022-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42977309","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Political uncertainty, leadership and productivity 政治不确定性、领导力和生产力

IF 2.4 4区社会学

Economic and Political Studies-EPS Pub Date : 2022-07-03 DOI: 10.1080/20954816.2022.2098457

Chunxia Jiang, Yun Zhu

引用次数: 1

Foreign direct investment and economic policy uncertainty in China 外商直接投资与中国经济政策的不确定性

IF 2.4 4区社会学

Economic and Political Studies-EPS Pub Date : 2022-07-03 DOI: 10.1080/20954816.2022.2090096

Lidan Zhang, Gonul Colak

引用次数: 2

Geopolitical risks, uncertainty, and stock market performance 地缘政治风险、不确定性和股市表现

IF 2.4 4区社会学

Economic and Political Studies-EPS Pub Date : 2022-07-03 DOI: 10.1080/20954816.2022.2095749

Maria‐Eleni K. Agoraki, Georgios P. Kouretas, N. Laopodis

引用次数: 10