[태그:] Public Finance

This paper contains an empirical analysis of income tax noncompliance in Switzerland, based on the standard model of tax evasion. Noncompliance is found to be positively related to the marginal tax burden and negatively to the probability of audit, though the latter impact is only weak. There is no evidence of a significant deterrent effect of the penalty tax. The extended model reveals that noncompliance ...

In almost all democratic national elections an individual vote cannot change the election outcome. The fact that many individuals nevertheless participate voluntarily in such elections suggests that people do care about democracy as such. This experiment investigates the value of democratic voting rights by providing participants the chance to sell them. More specifically, an incentive compatible mechanism is used to elicit the willingness-to-accept value of ...

초록이 없어 요약 및 결론 부분을 가져옴. Summary and conclusions The empirical results presented here once again confirm the importance of local public supply institutions in establishing the incentives and con- straints influencing the behavior of local public managers. Holding other factors constant, fire protection districts that are organized as subordinate bureaus of multipurpose governments appear to spend considerably more than independent fire districts. While neither ...

While the beneficial aspects of a public accounting office's activity are not disputed here, it is argued in this article that four major distortions are produced: the concern with administrative rationality overlooks costs elsewhere (Section 2); budgetary aspects are overvalued compared to other issues (Section 3); incentives-oriented behavior is suppressed (Section 4); and the evaluation is biased by concentrating on minor, instead of major, aspects ...