Publications des institutions partenaires
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
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
The use of Multi-Criteria Analysis (MCA) for evaluating feasible countermeasures after an accidental release of radioactivity
Institution partenaire
English / 18/03/1988
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
Technological unemployment: a note on Pasinetti
Institution partenaire
English / 01/01/1987
Sättigung - Moralische und psychologische Grenzen des Wachstums
Institution partenaire
English / 01/01/1986
Marx`s theory of exploitation and technical progress
Institution partenaire
English / 01/02/1983
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