Now showing items 49-68 of 271

  • The definition, measurement, and evaluation of tax expenditures and tax reliefs 

    Myles, Gareth D.; Hashimzade, Nigar; Heady, Chris; Oats, Lynne; Scharf, Kimberley; Yousefi, Hana (National Audit Office, 2014-06)
    Tax reliefs and tax expenditures are two closely related and overlapping concepts. The distinction between tax reliefs and tax expenditures is a subtle one and can only be clear after careful description of the two concepts. ...
  • Delegated job design 

    Hvide, Hans K.; Kaplan, Todd R. (SSRN, 2003)
    We develop a theory of delegation within organizations where agents are privately informed about whether they should be engaged in exploitation or in exploration activities. Excessive delegation lead agents to inefficiently ...
  • Determinants of vertical integration in export processing: theory and evidence from China 

    Fernandes, Ana P.; Tang, Heiwai (Elsevier, 2012-11)
    This paper examines the determinants of vertical integration versus outsourcing in export processing, by exploiting the coexistence of two export processing regimes in China, which designate by law who owns and controls ...
  • Developing country second-mover advantage in competition over environmental standards and taxes 

    Groenert, Valeska; Zissimos, Ben (Wiley-Blackwell, 2013)
    We show that, in competition between a developed country and a developing country over environmental standards and taxes, the developing country may have a ‘second-mover advantage.’ In our model, firms do not unanimously ...
  • Discrimination in a deprived neighbourhood: an artefactual field experiment 

    Grosskopf, B; Pearce, G (Elsevier, 2017-06-21)
    We present a field experiment designed to examine the discriminatory motives of an understudied demographic: the poorest people in England. Subjects are first asked to divide £10 between two strangers, and then play a ...
  • Dividing the indivisible: procedures for allocating cabinet ministries to political parties in a parliamentary system 

    Brams, Steven J.; Kaplan, Todd R. (Sage, 2004)
    Political parties in Northern Ireland recently used a divisor method of apportionment to choose, in sequence, ten cabinet ministries. If the parties have complete information about each other’s preferences, we show that ...
  • Do students behave like real taxpayers in the lab? Evidence from a real effort tax compliance experiment 

    Choo, CYL; Fonseca, MA; Myles, GD (Elsevier, 2015-10-03)
    We report on data from a real-effort tax compliance experiment using three subject pools: students, who do not pay income tax; company employees, whose income is reported by their employer; and self-employed taxpayers, who ...
  • Does AHP help us make a choice? - An experimental evaluation 

    Balkenborg, Dieter; Ishizaka, Alessio; Kaplan, Todd R. (Palgrave Macmillan, 2011)
    In this paper, we use experimental economics methods to test how well Analytic Hierarchy Process (AHP) fares as a choice support system in a real decision problem. AHP provides a ranking that we statistically compare with ...
  • Does university research improve university teaching in management? 

    James, Simon (University of Exeter, 2005)
    It seems widely accepted, not least by academics, that university research improves university teaching. However, it is not always clear how important the links are. In the UK a huge amount of detailed information has ...
  • Does US monetary policy respond to oil and food prices? 

    Kara, E (Elsevier, 2017-01-07)
    © 2016 Elsevier LtdA common view is that US monetary policy does not respond to changes in volatile energy and food prices. Despite this view, the popular New Keynesian models assume Taylor-type rules under which the ...
  • Domestic and trade equivalences of state trading importers 

    McCorriston, Steve; MacLaren, Donald (Wiley, 2013-10-22)
    Market intermediaries in importing countries in the form of state trading enterprises (STEs) involve government manipulation of market structure that can be designated a nontariff measure because they are perceived to ...
  • Dragon slaying with ambiguity: theory and experiments 

    Kelsey, D; Roux, S (Wiley, 2016-03)
    This paper studies the impact of ambiguity in the best shot and weakest link models of public good provision. The models are Örst analysed theoretically. Then we conduct experiments to study how ambiguity a§ects behaviour ...
  • Dynamic moral hazard and stopping 

    Mason, Robin; Valimaki, Juuso (Wiley-Blackwell, 2013-02-13)
    We propose a simple model of optimal stopping where the economic environment changes as a result of learning. A primary application of our framework is the problem of how optimally to sell an asset, when the demand for ...
  • Economic voting in Britain, 1857-1914 

    Hodgson, Robert; Maloney, John (Elsevier, 2012-12)
    Despite limited government control over the pre-1914 economy, opposition politicians were enthusiastic in blaming bad economic news on the incumbent. In a study of 458 by-elections between 1857 and 1914, we find that voters ...
  • Economics of taxation within a federal context 

    James, Simon (University of Exeter, 2002)
    The economic principles regarding taxation in a federal context are re-examined in the context of European tax harmonisation. It is suggested that the concept of subsidiarity could be more helpful in progress towards ...
  • The effect of charitable giving on workers’ performance: Experimental evidence 

    Charness, G; Cobo-Reyes, R; Sánchez, Á (Elsevier, 2016-11-01)
    We investigate how donating worker earnings for voluntary extra work, a form of corporate social responsibility, affects worker behavior. Participants entered data for 60 minutes, with piece-rate pay. They could then stay ...
  • The Effect of Competition on Executive Compensation and Incentives: Evidence from a Quasi-natural Experiment 

    Fernandes, APO; Winters, LA; Ferreira, P (University of Wisconsin Press, 2017)
    This paper studies the effect of increased product market competition on executive compensation and incentives. We use a reform that simplified firm entry regulation in Portugal as a quasi-natural experiment, and exploit ...
  • The effect of social fragmentation on public good provision : an experimental study 

    Chakravarty, Surajeet; Fonseca, Miguel A. (University of Exeter Business School, 2012)
    We study the role of social identity in determining the impact of social fragmentation on public good provision using laboratory experiments. We find that as long as there is some degree of social fragmentation, increasing ...
  • The effect of social fragmentation on public good provision : an experimental study 

    Chakravarty, Surajeet; Fonseca, Miguel A. (Elsevier, 2014-12)
    We study the role of social identity in determining the impact of social fragmentation on public good provision using laboratory experiments. We find that as long as there is some degree of social fragmentation, increasing ...
  • The effects of induced emotions on pro-social behaviour 

    Drouvelis, M; Grosskopf, B (Elsevier, 2016-02-01)
    Emotions are commonly experienced and expressed in human societies; however, their consequences on economic behaviour have received only limited attention. This paper investigates the effects of induced positive and negative ...