Kyklos最新文献_第10页

A Refined Fixed-Effects Estimator to Detect Fraudulent Action 一种改进的检测欺诈行为的固定效应估计器

IF 1.5 3区经济学

Kyklos Pub Date : 2025-05-19 DOI: 10.1111/kykl.12465

Subrato Banerjee

{"title":"A Refined Fixed-Effects Estimator to Detect Fraudulent Action","authors":"Subrato Banerjee","doi":"10.1111/kykl.12465","DOIUrl":"https://doi.org/10.1111/kykl.12465","url":null,"abstract":"<div>\u0000 \u0000 <p>Active policy measures to resolve a problem must begin with the acknowledgement of the existence of the said problem. For instance, measures to curb tax evasion are only meaningful once the evading entities are systematically detected. I propose a method to econometrically detect units of observation that are potentially associated with malpractice. The method exhibits a remarkable detection rate and requires two stages. In the first stage, (biased) regression coefficients are systematically obtained through fixed-effects estimation (with varying lags). In the second stage, a structure is imposed on the (biased) estimates to single out the units of observation that are likely to involve malpractice. The method is explained in the context of sportspersons who may resort to drug intake (without reporting, for obvious reasons) for the qualifiers before an event of central importance. What makes the proposed exercise challenging is that unobserved drug intake may be correlated with observed physical attributes that may serve as regressors in a model to explain performance. Chemical processes of detection are often known to be costly and unhealthy and may not be free from errors.</p>\u0000 </div>","PeriodicalId":47739,"journal":{"name":"Kyklos","volume":"78 3","pages":"1211-1224"},"PeriodicalIF":1.5,"publicationDate":"2025-05-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144524560","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Hidden Income: An Analysis of Tenant Benefits in Subsidized Housing in Austria 隐性收入：奥地利保障性住房租户利益分析

IF 1.5 3区经济学

Kyklos Pub Date : 2025-05-09 DOI: 10.1111/kykl.12464

Jan Kluge, Dénes Kucsera, Hanno Lorenz

引用次数: 0

Full Employment: A Survey of Theory, Empirics and Policies 充分就业：理论、经验与政策综述

IF 1.5 3区经济学

Kyklos Pub Date : 2025-05-03 DOI: 10.1111/kykl.12463

Andreas Lichtenberger, Philipp Heimberger, Aleksandr Arsenev, Meryem Gökten

引用次数: 0

Explaining the Path of the Democratic Transition 解释民主转型的道路

IF 1.5 3区经济学

Kyklos Pub Date : 2025-05-01 DOI: 10.1111/kykl.12462

Martin Paldam

引用次数: 0

Assessing the Influence of Education Efficiency in the European Union 评估欧盟教育效率的影响

IF 1.5 3区经济学

Kyklos Pub Date : 2025-04-22 DOI: 10.1111/kykl.12461

Emmanuel C. Mamatzakis

引用次数: 0

Public Debt in a Federal State: Warnings From Belgium 联邦国家的公共债务：来自比利时的警告

IF 1.5 3区经济学

Kyklos Pub Date : 2025-04-19 DOI: 10.1111/kykl.12456

Dieter Van Esbroeck, Erik Buyst

引用次数: 0

Time to Graduate Level Employment for New Graduates in the United Kingdom 英国应届毕业生就业的时间

IF 1.5 3区经济学

Kyklos Pub Date : 2025-04-16 DOI: 10.1111/kykl.12460

Christopher Lalley

引用次数: 0

Inside the ‘Black Box’ of the Nexus Between Economic Conditions and Crime: Can the Relationship Be Mitigated? 经济状况与犯罪关系的“黑箱”：这种关系能被缓和吗？

IF 1.5 3区经济学

Kyklos Pub Date : 2025-04-15 DOI: 10.1111/kykl.12459

Alban Asllani, Eleftherios Goulas, Socrates Karidis

{"title":"Inside the ‘Black Box’ of the Nexus Between Economic Conditions and Crime: Can the Relationship Be Mitigated?","authors":"Alban Asllani, Eleftherios Goulas, Socrates Karidis","doi":"10.1111/kykl.12459","DOIUrl":"https://doi.org/10.1111/kykl.12459","url":null,"abstract":"<p>This study examines how the impact of economic conditions on criminal activity is mitigated by the presence of labour market policies and that of a sizeable shadow economy. The analysis reveals a positive relationship between economic downturns and property crime, supporting the well-documented idea that economic hardships intensify criminal activity. Most importantly, however, we find that the relationship is mitigated when active labour market policies, as well as labour training, are employed by enhancing skills and productivity, thus lowering incentives for criminal behaviour. Passive policies, on the other hand, also weaken the link, primarily through the income effect, with their effectiveness being increased in the presence of high levels of the shadow economy. High levels of both kinds of labour market policies and of the shadow economy significantly reduce crime, though additional investment in those shows different returns. These findings suggest that a comprehensive approach is required when effective crime reduction is considered during economic downturns, accounting for both formal and informal sector dynamics.</p>","PeriodicalId":47739,"journal":{"name":"Kyklos","volume":"78 3","pages":"1070-1090"},"PeriodicalIF":1.5,"publicationDate":"2025-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/kykl.12459","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144524826","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Forging Monetary Hawks: Early-Life Inflation Experiences and Government Debt in Africa 锻造货币鹰派：非洲早期通胀经验和政府债务

IF 1.5 3区经济学

Kyklos Pub Date : 2025-04-11 DOI: 10.1111/kykl.12450

Christine Strong

引用次数: 0

Beyond the Tax-the-Rich Narrative: How Italians Consider Taxing Wealth 超越对富人征税的叙述：意大利人如何考虑对财富征税

IF 1.5 3区经济学

Kyklos Pub Date : 2025-04-11 DOI: 10.1111/kykl.12457

Sergio Beraldo, Enrico Colombatto

{"title":"Beyond the Tax-the-Rich Narrative: How Italians Consider Taxing Wealth","authors":"Sergio Beraldo, Enrico Colombatto","doi":"10.1111/kykl.12457","DOIUrl":"https://doi.org/10.1111/kykl.12457","url":null,"abstract":"<p>This article examines public attitudes toward wealth taxation in Italy, drawing on a survey of 2400 individuals conducted in 2021. Moving beyond the conventional “tax-the-rich” narrative, it investigates people's views on wealth taxes as a potential alternative to income and consumption taxation. The analysis exploresthe role of self-interest, personal beliefs, and political orientation, and shows that support for wealth taxes does not necessarily stem from redistributive motives, but may also express a preference for a less intrusive tax system with moderate progressivity, an approach aligned with classical–liberal principles. Respondents prefer wealth taxes to consumption taxes. Notably, many support a proposal to replace all existing taxes with a single wealth tax. However, concerns emerge regarding potential increases in the overall tax burden and the inclusion of primary residences in the tax base. Contrary to expectations, political orientation plays a limited role in shaping attitudes, although an interaction effect between political views and economic status is observed. The earmarking of tax revenues does not significantly influence preferences.</p>","PeriodicalId":47739,"journal":{"name":"Kyklos","volume":"78 3","pages":"1037-1052"},"PeriodicalIF":1.5,"publicationDate":"2025-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/kykl.12457","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144524947","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0