Research Insights: Can Salient Penalties and Enforcement on Tax Bills Increase Compliance Across Taxes?

2021 ◽  
Author(s):  
Andrea López-Luzuriaga ◽  
Carlos Scartascini,
Keyword(s):  
Treatment Group ◽  
Field Experiment ◽  
Analytical Model ◽  
Property Tax ◽  
Spillover Effects ◽  
Sales Tax ◽  
Positive Spillover

An analytical model and a field experiment in Argentina proved that salient enforcement messages on one type of tax could increase compliance with another tax. Salient messages of penalties and enforcement for the property tax had positive spillover effects on declaration of the gross sales tax, with taxpayers in the treatment group increasing their reported tax by 2 percent. Taxpayers appear to assume that higher enforcement of one tax implies higher enforcement for others, thereby increasing their compliance across taxes.

scholarly journals Incentives and Unintended Consequences: Spillover Effects in Food Choice

2019 ◽  
Vol 11 (4) ◽  
pp. 66-95
Author(s):  
Manuela Angelucci ◽  
Silvia Prina ◽  
Heather Royer ◽  
Anya Samek
Keyword(s):  
Field Experiment ◽  
Food Choice ◽  
Spillover Effect ◽  
Spillover Effects ◽  
Unintended Consequences ◽  
Positive Spillover ◽  
The Impact ◽  
Positive Impacts ◽  
Negative Spillover

Little is known about how peers influence the impact of incentives. We study how peers’ actions and incentives can lead to peer spillover effects. Using a field experiment on snack choice in the school lunchroom (choice of grapes versus cookies), we randomize who receives incentives, the fraction of peers incentivized, and whether or not it can be observed that peers’ choices are incentivized. We show that, while peers’ actions of picking grapes have a positive spillover effect on children’s take-up of grapes, seeing that peers are incentivized to pick grapes has a negative spillover effect on take-up. When incentivized choices are public, incentivizing all children to pick grapes, relative to incentivizing none, has no statistically significant effect on take-up, as the negative spillover offsets the positive impacts of incentives. (JEL C93, D12, I21, J13)

scholarly journals Beaten ballots: political participation dynamics amidst police interventions

2021 ◽  
pp. 1-18
Author(s):  
Toni Rodon ◽  
Marc Guinjoan
Keyword(s):  
Political Participation ◽  
Negative Impact ◽  
Spatial Dynamics ◽  
Spillover Effects ◽  
Political Mobilization ◽  
Starting Point ◽  
Positive Spillover ◽  
Police Crackdown ◽  
Surrounding Areas ◽  
Empirical Approaches

Abstract What is the effect of violence on political mobilization? Taking the repression-mobilization nexus debate as a starting point, we study the effects of police interventions on political participation, focusing on the Spanish police crackdown on Catalonia's independence referendum on 1 October 2017. We analyze the effect of police actions on turnout using detailed aggregate data, as well as a survey conducted a few days after the referendum. The two empirical approaches show that police interventions had both deterrent and inverse spatial spillover effects. Although police raids had a local negative impact on turnout, they induced positive spillover effects in the surrounding areas. Our findings also indicate heterogeneity in the spatial dynamics, with police actions encouraging people to go to vote in nearby areas, but also mobilizing residents in neighboring areas to participate, especially those individuals with fewer incentives to turn out to vote.

scholarly journals Is behaving unethically for organizations a mixed blessing? A dual-pathway model for the work-to-family spillover effects of unethical pro-organizational behavior

2021 ◽  
Author(s):  
Haixiao Chen ◽  
Ho Kwong Kwan ◽  
Jie Xin
Keyword(s):  
Organizational Behavior ◽  
Family Conflict ◽  
Spillover Effects ◽  
Self Esteem ◽  
Conservation Of Resources ◽  
Pathway Model ◽  
Positive Spillover ◽  
Dual Pathway ◽  
Stress At Work ◽  
Mixed Blessing

AbstractThis research examines the mixed work-to-family spillover effects of unethical pro-organizational behavior. Drawing on conservation of resources theory and the work–home resources model, we develop a dual-pathway model to explain such effects. Based on a three-wave field study involving 214 respondents in China, we find engagement in unethical pro-organizational behavior to be positively associated with employees’ organization-based self-esteem and stress at work, which in turn, leads to work-to-family positive spillover and work-to-family conflict, respectively. We also find that performing tensions moderate the mixed effects of unethical pro-organizational behavior on organization-based self-esteem and work stress and the indirect effects of unethical pro-organizational behavior on work-to-family positive spillover and work-to-family conflict. Our findings have theoretical implications for business ethics scholars and practical implications for managers.

scholarly journals Fooled by facts: quantifying anchoring bias through a large-scale experiment

2022 ◽  
Author(s):  
Taha Yasseri ◽  
Jannie Reher
Keyword(s):  
Decision Making ◽  
Treatment Group ◽  
Field Experiment ◽  
Empirical Evidence ◽  
Large Scale ◽  
Complex Relationship ◽  
Great Care ◽  
The Future ◽  
Anchoring Bias ◽  
Scale Experiment

AbstractThrough a large-scale online field experiment, we provide new empirical evidence for the presence of the anchoring bias in people’s judgement due to irrational reliance on a piece of information that they are initially given. The comparison of the anchoring stimuli and respective responses across different tasks reveals a positive, yet complex relationship between the anchors and the bias in participants’ predictions of the outcomes of events in the future. Participants in the treatment group were equally susceptible to the anchors regardless of their level of engagement, previous performance, or gender. Given the strong and ubiquitous influence of anchors quantified here, we should take great care to closely monitor and regulate the distribution of information online to facilitate less biased decision making.

scholarly journals Inter-Regional Spillover of Carbon Emissions and Employment in China: Is It Positive or Negative?

2019 ◽  
Vol 11 (13) ◽  
pp. 3622 ◽  
Author(s):  
Wenbin Shao ◽  
Fangyi Li ◽  
Zhaoyang Ye ◽  
Zhipeng Tang ◽  
Wu Xie ◽  
...  
Keyword(s):  
Economic Development ◽  
Carbon Emissions ◽  
Decomposition Method ◽  
Carbon Emission ◽  
Spillover Effects ◽  
Efficiency Improvement ◽  
Input Output ◽  
Coastal Regions ◽  
Regional Trade ◽  
Positive Spillover

International and inter-regional trade in China has been promoted, the economic and environmental impacts of which are significant in regional development. In this paper, we analyzed the evolution of inter-regional spillover of carbon emissions and employment in China from 2007 to 2012 with structural decomposition method and multi-regional input-output tables. The index of carbon emission per employee (ICE) is designed and compared to indicate positive or negative spillover effects. We find that carbon emissions grow much more rapidly in interior regions than in coastal regions, due to spillover effects and own influences. Spillover effects rarely reduce the ICE of destination regions, but the own influences can decrease it in most regions. Although spillover may contribute to economic development in most regions, it is hardly a driver of efficiency improvement in destination regions. Based on these empirical findings, we put forward specific suggestions to improve the positive spillover effects on different kinds of regions.

Spillovers in Local Banking Markets

2016 ◽  
Vol 5 (2) ◽  
pp. 139-165 ◽  
Author(s):  
Mark J. Garmaise ◽  
Gabriel Natividad
Keyword(s):  
Exchange Rate ◽  
Spillover Effects ◽  
Positive Spillover ◽  
Banking Markets ◽  
Local Firms ◽  
Peruvian Firms

Abstract How are neighboring firms affected when a bank learns more about a given firm? We analyze exchange-rate-induced movements of Peruvian firms across a threshold that governs their regulatory treatment by banks. Firms that cross the threshold supply more information to their banks and experience a substantial increase in financing. We find positive spillover effects: the neighbors of the above-threshold firms also experience increased financing. These spillovers are confined to neighbors sharing a bank, and the performance of new loans to these neighbors improves, suggesting that the bank has become better informed about other local firms. Received October 15, 2015; accepted May 16, 2016 by Editor Efraim Benmelech.

The Effect of Inflation on the Income Elasticity of Taxes

1976 ◽  
Vol 4 (3) ◽  
pp. 323-337 ◽  
Author(s):  
Jack P. Suyderhoud ◽  
Michael Veseth
Keyword(s):  
Income Tax ◽  
Income Elasticity ◽  
Property Tax ◽  
Real Income ◽  
Sales Tax ◽  
Price Inflation ◽  
Tax System ◽  
The Real ◽  
Income Elasticities ◽  
The Relationship

This paper defines the relationship between the nominal (or money) income elasticity and the real income elasticity of a tax system. Under most circumstances, the real and the nominal income elasticities differ. This difference has not been recognized by economists who rely strictly on nominal elasticities as an indicator of revenue adequacy or tax burden, a practice which can be misleading, especially under conditions of general price inflation. The income tax, sales tax and property tax are analyzed briefly in terms of their elasticity features.

THE EMERGENCE OF NEW TECHNOLOGY-BASED SECTORS: A PROXIMITY APPROACH BASED ON CHINESE PATENT DATA

2019 ◽  
pp. 1-25
Author(s):  
HUA ZHANG ◽  
CHRISTOPHER DECKER ◽  
JINLAN NI
Keyword(s):  
Product Space ◽  
New Technology ◽  
Spillover Effects ◽  
Developed Countries ◽  
Technological Capabilities ◽  
Patent Data ◽  
Positive Spillover ◽  
Chinese Patent ◽  
Technology Structure ◽  
Province Level

This paper analyzes the emergence of new technology-based sectors in China based on Chinese patent data. We apply the research framework based on product-space methodology to Chinese patent data and find that China displays similar characteristics to other developed countries. The technology structure based on local accumulated capabilities at the province level plays the biggest role in the emergence of new technology-based sectors. Furthermore, we find that the accumulated technological capabilities in adjacent provinces have positive spillover effects to this emergence and the accumulated technological capabilities in non-adjacent provinces have uncertain effects to this emergence; the spread of capabilities is constrained by geographical distance.

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