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  1. Which income comparisons matter to people, and how?
    evidence from a large field experiment
    Author: Xu, Xiaogeng; Metsälampi, Satu; Kirchler, Michael; Kotakorpi, Kaisa; Matthews, Peter Hans; Miettinen, Topi
    Published: [2023]
    Publisher:  Faculty of Economics and Statistics, University of Innsbruck, Innsbruck, Austria

    Received wisdom holds that income rank matters for life satisfaction. In much of the literature, however, income comparisons are limited to the national population and evidence is correlational. In this paper, we investigate differences in the causal... more

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    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    DS 395
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    Received wisdom holds that income rank matters for life satisfaction. In much of the literature, however, income comparisons are limited to the national population and evidence is correlational. In this paper, we investigate differences in the causal effects of rank information across reference groups. In a representative sample of mid-career Finns, we randomize individuals to receive personal rank information about educational, municipal, occupational, or age reference groups, and compare the effects, for a set of alternative welfare measures, to the standard national reference group and to a control group that receives no information. We also characterize the accuracy of rank beliefs across groups. Our data, which integrates experimental and register data, finds that rank information causes differences in satisfaction with disposable income, perceived fairness of own income, and wage satisfaction, but not life satisfaction. We also find substantial variation in the effects across reference groups, with those for the national reference group both weak and insignificant.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/278494
    Series: Working papers in economics and statistics ; 2023, 05
    Subjects: Relative position; individual welfare; fairness; comparison group; information provision
    Scope: 1 Online-Ressource (circa 145 Seiten), Illustrationen
  2. The role of reporting institutions and image motivation in tax evasion and incidence
    Author: Kotakorpi, Kaisa; Metsälampi, Satu; Miettinen, Topi; Nurminen, Tuomas
    Published: [2021]
    Publisher:  Faculty of Management and Business, Tampere University, Finland, [Tampere]

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    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    VS 798
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    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9789520320348
    Other identifier:
    Series: Tampere economic working papers ; 133 (June 2021)
    Subjects: Tax Evasion; Tax Incidence; Third-Party Reporting; Double Auction; Experiment
    Scope: 1 Online-Ressource (circa 72 Seiten), Illustrationen
  3. Bearing the burden
    implications of tax reporting institutions and image concerns on evasion and incidence
    Author: Kotakorpi, Kaisa; Nurminen, Tuomas; Miettinen, Topi; Metsälampi, Satu
    Published: June 2022
    Publisher:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    We investigate effects of tax reporting institutions on evasion and incidence using an experimental double auction market setting. We find that 28% of the sellers are truthful when only sellers report, but that 88% and 64% of them are truthful under... more

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    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 63
    Inter-library loan:
    No inter-library loan

     

    We investigate effects of tax reporting institutions on evasion and incidence using an experimental double auction market setting. We find that 28% of the sellers are truthful when only sellers report, but that 88% and 64% of them are truthful under costless and costly third-party reporting by buyers, respectively. Reporting behavior therefore responds to the intensity of deterrence. However, we find that prices do not fully reflect the lower taxes of the evaders. Thus, when only sellers report, tax incidence deviates from the prediction of the standard model, and there is deadweight loss even if tax revenue is low. Pricing, incidence, and reporting patterns in all treatments can be explained by a model of lying costs with image concerns that give rise to a motivation to appear honest.

     
    Export to reference management software   RIS file
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/263721
    Series: CESifo working paper ; no. 9791 (2022)
    Subjects: tax evasion; tax incidence; third-party reporting; double auction; social image; experiment
    Scope: 1 Online-Ressource (circa 79 Seiten), Illustrationen