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- Sutter, Matthias, 1968, et al.
(författare)
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Social preferences in childhood and adolescence - A large-scale experiment
- 2010
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Social preferences have been shown to be an important determinant of economic decision making for many adults. We present a large-scale experiment with 883 children and adolescents, aged eight to seventeen years. Participants make decisions in eight simple, one-shot allocation tasks, allowing us to study the distribution of social preference types across age and across gender. Our results show that when children and teenagers grow older, inequality aversion becomes a gradually less prominent motivating force of allocation decisions. At the same time, efficiency concerns increase in importance for boys, and maximin-preferences turn more important in shaping decisions of girls.
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- Sutter, Matthias, 1968, et al.
(författare)
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Social preferences in childhood and adolescence. A large-scale experiment to estimate primary and secondary motivations
- 2018
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Ingår i: Journal of Economic Behavior and Organization. - : Elsevier BV. - 0167-2681. ; 146, s. 16-30
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Tidskriftsartikel (refereegranskat)abstract
- We elicit social preferences of 883 children and teenagers, aged eight to 17 years, in an experiment. Using an econometric mixture model we estimate a subject’s primary and secondary social preference motivations. The secondary motivation indicates the motivation that becomes relevant when the primary motivation implies indifference between various choices. For girls, particularly older ones, maximin-preferences are the most frequent primary motivation, while for boys efficiency concerns are most relevant. Examining secondary motivations reveals that girls are mostly social-welfare-oriented, with strong equity concerns. Boys are also oriented towards social welfare, but are more concerned with efficiency than with equity.
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- Andersson, Henrik, et al.
(författare)
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Nudges and Threats: Soft vs Hard Incentives for Tax Compliance
- 2021
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Annan publikation (övrigt vetenskapligt/konstnärligt)abstract
- We study what induces delinquent taxpayers to pay their taxes due. We use high quality administrative data from the Swedish Tax Agency. We find a strong effect of the standard enforcement regime: a threat of having the debt handed over to the Enforcement Agency increases payments by roughly 10 percentage points. When including actual enforcement, payment increases by around 20 percentage points compared to those who do not risk enforcement. In a field experiment, we compare these effects of standard enforcement to those of much milder nudges, consisting of letters reminding tax delinquents to pay their taxes due. We find that a “pure nudge”, i.e., the inclusion of an extra piece of paper with no valuable information, has an effect of 7-8 percentage points for those who do not risk enforcement upon non-payment. However, the same nudge has no detectable effect for the group at risk of enforcement. Social-norm messages in turn increase payments both for those who risk enforcement and for those who do not, but to a much smaller degree. We also find that a pure nudge works much better for those who receive a physical letter than for those who receive information electronically, while the reaction to the social-norm nudge is significant for those who get the electronic information.
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- Batrancea, Larissa, et al.
(författare)
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Trust and power as determinants of tax compliance across 44 nations
- 2019
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Ingår i: Journal of Economic Psychology. - : Elsevier BV. - 0167-4870 .- 1872-7719. ; 74
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Tidskriftsartikel (refereegranskat)abstract
- © 2019 The slippery slope framework of tax compliance emphasizes the importance of trust in authorities as a substantial determinant of tax compliance alongside traditional enforcement tools like audits and fines. Using data from an experimental scenario study in 44 nations from five continents (N = 14,509), we find that trust in authorities and power of authorities, as defined in the slippery slope framework, increase tax compliance intentions and mitigate intended tax evasion across societies that differ in economic, sociodemographic, political, and cultural backgrounds. We also show that trust and power foster compliance through different channels: trusted authorities (those perceived as benevolent and enhancing the common good) register the highest voluntary compliance, while powerful authorities (those perceived as effectively controlling evasion) register the highest enforced compliance. In contrast to some previous studies, the results suggest that trust and power are not fully complementary, as indicated by a negative interaction effect. Despite some between-country variations, trust and power are identified as important determinants of tax compliance across all nations. These findings have clear implications for authorities across the globe that need to choose best practices for tax collection.
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- Brink, Anna, 1971, et al.
(författare)
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Child-care quality and fee structure: Effects on labor supply and leisure composition
- 2005
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- This paper studies the effects of public child-care subsidies on parental time allocation. We develop a model where parents are allowed to utilize subsidized care during both working and leisure hours. The model distinguishes between subsidies to child-care quality and to fees. Three types of fees are considered:flat, based on time spent in care, and based on parental income. We show that parental time allocation depends on whether quality or fees are subsidized, and also that fee subsidies have different effects depending on the fee structure. We further show that even if a subsidy increases the use of public care, the effect on labor supply may be unclear due to the possibility of using child care also when not working.
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- Brink, Anna, 1971, et al.
(författare)
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Maximum fee vs child benefit: A welfare analysis of Swedish child-care fee reform
- 2007
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- The effects of a recent Swedish child-care fee reform are compared with those of an alternative reform, increased child benefits. The fee reform implied considerably decreased fees and was intended to increase both labor supply among parents and their economic well-being. We estimate labor supply effects using a discrete choice labor supply model, and simulate behavioral responses to the changes. We find positive, but small, effects on labor supply from reduced fees, while increased child benefits would make single mothers decrease their labor supply. On the other hand, increased child benefits would make income distribution more equal. We make a social welfare comparison and conclude that for plausible values of inequality aversion, the alternative reform would have been preferable to the implemented fee reform.
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- Dufwenberg, Martin, et al.
(författare)
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Tax Evasion with a Conscience
- 2018
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- How do moral concerns affect tax compliance and the need for audits? We propose answers by exploring an inspection game, modified to incorporate belief-dependent taxpayer guilt, unawareness, and third-party audience effects. Novel conclusions are drawn regarding whose behavior is affected by moral concerns (it's the authority's more than the citizen's) and regarding policy, in particular fines vs. jail, the role of information campaigns, and the use of a principle of public access whereby tax returns are made public information.
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