Publications des institutions partenaires
Homo Oeconomicus Sapiens. Versuche zu einer "modernen" Volkswirtschaftslehre
Institution partenaire
Deutsch / 01/01/1992
On optimal public good provision with tax evasion
It is proved that for public goods with zero income effects (also called Ziff public goods) tax evasion does not affect the optimal level of public expenditure. Further examples show that, in general, tax evasion may lead to less but also to more public expenditure.
Institution partenaire
English / 01/06/1991
A new approach for modeling economic count data
A new parametric model for the econometric analysis of non-negative integers is proposed. Its distinguishing feature is that it allows for more flexible variance-mean relationships than the models used hitherto. Estimation with maximum likelihood is illustrated using a dataset on ship damage incidents.
Institution partenaire
English / 01/01/1991
Künstliche Intelligenz: eine grundlagentheoretische Diskussion der Einsatzmöglichkeiten und -grenzen
Institution partenaire
Deutsch / 01/01/1991
Flexibilität - Ständige Analyse von Büroaufgaben hilft technische Optionen sinnvoll nutzen
Institution partenaire
Français / 01/01/1991
Separating small and big fish: The case of income tax evasion
This paper proposes to offer the taxpayer a choice of tax-enforcement schemes for self-selection. More specifically, the taxpayer should have the possibility of opting for the prevailing regime with a certain penalty on the evaded tax or for an alternative regime with a higher penalty on the evaded tax but a reduced tax rate. It is shown that this leads to a separation of taxpayers…
Institution partenaire
English / 01/01/1991
Rewards Versus Penalties: on a New Policy against Tax Evasion
The theoretical analysis of tax evasion has typically concentrated on the role of Abstract penalties and on the probability of being investigated and penalized. This article introduces into the standard model of tax evasion the possibility of pecuniary rewards as an economic incentive for taxpaying. The analysis shows that introducing a reward for payment of taxes leads to a welfare…
Institution partenaire
English / 01/01/1991
Optimal price adjustment under imperfect information
Variations in cost and demand do not have symmetrical impact on the optimal price of the imperfectly competitive firm. This asymmetry is not so important as long as information regarding both cost and demand is sufficient. However, it becomes crucially important in case of incomplete information. Usually firms have more complete or ‘harder’ information on cost than on demand. This…
Institution partenaire
English / 01/07/1990
Innovator-imitator trade and the welfare effects of growth
Institution partenaire
Deutsch / 01/06/1990
Stichwort "Dokumentation und Dokumentierbarkeit"
Institution partenaire
Deutsch / 01/01/1990
The conceptual definition of a crisis management system CMDSS for evaluating acceptable countermeasures to reduce ingestion dose after an accidental release of radioactivity
Institution partenaire
English / 01/01/1990
Umlageverfahren, Kapitaldeckungsverfahren und optimales Wachstum : 3 Anmerkungen zur Replik von M. Neumann
Institution partenaire
Deutsch / 01/01/1989
Die Planung der Unternehmensressource "Information" Teil I
Institution partenaire
Deutsch / 01/01/1988
Die Planung der Unternehmensressource "Information" Teil II
Institution partenaire
Deutsch / 01/01/1988
Co-oP, un système d'aide à la décision de groupe pour les décisions stratégiques de l`entreprise
Institution partenaire
Français / 01/01/1988
Ansätze einer wirkungsorientierten Verwaltungsführung in der Nationalen Alarmzentrale
Ziel dieser Studie ist es, die Problematik der Einführung von Leistungsindikatoren als zusätzliches Führungsinstrument in der Nationalen Alarmzentrale – einer Bundesstelle der Schweiz mit vorwiegend hoheitlichen Aufgaben – zu untersuchen.
Institution partenaire
Deutsch / 01/01/1988
Tax evasion and equity: A theoretical analysis
This paper analyzes the behavior of an expected-utility maximizing tax evader who is aware of the fact that he gets some benefit in exchange for the taxes. Within this framework, the equity argument that the proportion by which a tax payer evades taxes decreases if the share in public expenditures that is for his benefit increases, cannot be confirmed unambiguously. There is,…
Institution partenaire
English / 01/01/1988
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