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  1. Working in the shadow
    survey techniques for measuring and explaining undeclared work
    Autor*in: Burgstaller, Lilith; Feld, Lars P.; Pfeil, Katharina
    Erschienen: June 2022
    Verlag:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    Little is known about the size and determinants of undeclared work. While approaches to measure the shadow economy have been extensively discussed, conventional surveys dominate research on undeclared work. We review and extend this literature by... mehr

    Zugang:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 63
    Fernleihe:
    keine Fernleihe

     

    Little is known about the size and determinants of undeclared work. While approaches to measure the shadow economy have been extensively discussed, conventional surveys dominate research on undeclared work. We review and extend this literature by first referring to the most recent survey data on undeclared work in Germany and, second, by discussing four experimental survey techniques as well as their few applications to questions of undeclared work. We argue that the randomized response technique and list experiments would validate and improve prevalence estimates of undeclared work, whereas careful design of information provision experiments and discrete choice experiments would fill the gap on determinants that causally affect decisions to supply and demand undeclared work.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/263740
    Schriftenreihe: CESifo working paper ; no. 9810 (2022)
    Schlagworte: undeclared work; experimental survey; survey data
    Umfang: 1 Online-Ressource (circa 29 Seiten)
  2. You don't need an invoice, do you? An online experiment on collaborative tax evasion
    Autor*in: Burgstaller, Lilith; Pfeil, Katharina
    Erschienen: 2022
    Verlag:  Walter Eucken Institut, [Freiburg i. Br.]

    Collaborative evasion of taxes and social security fees is prevalent in household services, when a household hires a service provider and no third party is involved. However, evidence on the determinants of collaborative tax evasion in general and... mehr

    Zugang:
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 24
    Fernleihe:
    keine Fernleihe

     

    Collaborative evasion of taxes and social security fees is prevalent in household services, when a household hires a service provider and no third party is involved. However, evidence on the determinants of collaborative tax evasion in general and the household context in particular is lacking. This paper examines two coordination mechanisms of collaborative tax evasion: A partner’s signaled intention and information about majority’s evasion behavior (empirical evasion expectation). We implement an interactive tax evasion game in an online labor market (MTurk) with 560 participants. Our findings show that priming with an empirical evasion expectation increases the fraction of evaded transactions by 20 percentage points. Our treatment manipulation of intention signals does not render a significant effect on evasion. However, when willingness to evade is signaled first in the chat, the probability of evasion increases by 45 percentage points.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/261336
    Auflage/Ausgabe: This version: April 27, 2022
    Schriftenreihe: Freiburg discussionpapers on constitutional economics ; 22, 6
    Schlagworte: Collaborative Tax Evasion; Compliance; Social Norm; Intention; Online Experiment
    Umfang: 1 Online-Ressource (circa 45 Seiten), Illustrationen
  3. Working in the shadow
    survey techniques for measuring and explaining undeclared work
    Autor*in: Burgstaller, Lilith; Feld, Lars P.; Pfeil, Katharina
    Erschienen: 2022
    Verlag:  Walter Eucken Institut, [Freiburg i. Br.]

    Little is known about the size and determinants of undeclared work. While approaches to measure the shadow economy have been extensively discussed, conventional surveys dominate research on undeclared work. We review and extend this literature by... mehr

    Zugang:
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 24
    Fernleihe:
    keine Fernleihe

     

    Little is known about the size and determinants of undeclared work. While approaches to measure the shadow economy have been extensively discussed, conventional surveys dominate research on undeclared work. We review and extend this literature by first referring to the most recent survey data on undeclared work in Germany and, second, by discussing four experimental survey techniques as well as their few applications to questions of undeclared work. We argue that the randomized response technique and list experiments would validate and improve prevalence estimates of undeclared work, whereas careful design of information provision experiments and discrete choice experiments would fill the gap on determinants that causally affect decisions to supply and demand undeclared work.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/261337
    Schriftenreihe: Freiburg discussionpapers on constitutional economics ; 22, 7
    Schlagworte: Undeclared Work; Experimental Survey; Survey Data
    Umfang: 1 Online-Ressource (circa 35 Seiten)
  4. Compliance management in research institutes - boon or bane?
    Autor*in: Pfeil, Katharina; Necker, Sarah; Feld, Lars P.
    Erschienen: 2023
    Verlag:  Walter Eucken Institut, [Freiburg i. Br.]

    We examine the use and usefulness of systematic compliance management in research institutes using a survey of leaders of German research institutes and expert interviews. While only a quarter of the surveyed leaders report that they have an explicit... mehr

    Zugang:
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 24
    Fernleihe:
    keine Fernleihe

     

    We examine the use and usefulness of systematic compliance management in research institutes using a survey of leaders of German research institutes and expert interviews. While only a quarter of the surveyed leaders report that they have an explicit compliance management system, they report to use a variety of other elements to increase compliance, e.g., an internal control system, systematic monitoring of the legal framework and risk management, training of employees, and whistleblowing systems. A large majority is convinced that compliance management is useful to ensure compliance with laws, internal rules, and ethical standards. According to the experts, compliance management is in the institutes’ own interest. Experts argue that compliance management can provide the necessary framework for research autonomy, but also stress that it should not restrict freedom. They say that there is no one-size-fits-all approach to compliance in academia. Institutes should build on existing structures and establish a network on compliance issues.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/270748
    Schriftenreihe: Freiburg discussionpapers on constitutional economics ; 23, 1
    Schlagworte: Compliance Management; Misconduct; Research Institute; Survey; Expert Interview
    Umfang: 1 Online-Ressource (circa 41 Seiten), Illustrationen