@incollection{Schnellenbach, author = {Schnellenbach, Jan}, title = {Vertical and Horizontal Reciprocity in a Theory of Taxpayer Compliance}, series = {Developing Alternative Frameworks Explaining Tax Compliance}, booktitle = {Developing Alternative Frameworks Explaining Tax Compliance}, editor = {Alm, James and Martinez-Vazquez, Jorge and Torgler, Benno}, publisher = {Routledge}, address = {London}, isbn = {978-0-415-57698-7}, pages = {56 -- 73}, abstract = {This paper examines the interplay of horizontal and vertical reci- procity in determining the degree of tax compliance. Horizontal reciprocity is of the type that is frequently observed in public goods games, where reciprocally minded taxpayers may respond to non-contributing, strictly sel sh taxpayers by mimicking their sel sh behaviour. Vertical reciprocity is located in the relationship between the taxpayer and her government. Some recent empirical evidence is suggesting that initial cooperation of taxpayers with the scal authorities is not so much the result of positive reciprocity, but rather of a general tendency to obey authorities. Vertical reciprocity is therefore modeled as the propensity of taxpayers to retaliate against an uncooperative government by means of reducing the level of tax compliance. This allows us to identify feedback mechanisms between horizontal and vertical reciprocity.}, language = {en} } @incollection{Schnellenbach, author = {Schnellenbach, Jan}, title = {Current Issues in Tax Policy in Germany and the Netherlands}, series = {Taxation in Europe 2010 : the yearly report on the evolution of European tax systems}, booktitle = {Taxation in Europe 2010 : the yearly report on the evolution of European tax systems}, publisher = {Institut de Recherches Economiques et Fiscales}, address = {Marseille}, language = {en} } @misc{SchnellenbachFeldSavioz, author = {Schnellenbach, Jan and Feld, Lars P. and Savioz, Marcel}, title = {Gebhard Kirchg{\"a}ssner, 60 Years On}, series = {Public Choice}, volume = {144}, journal = {Public Choice}, number = {3-4}, issn = {1573-7101}, pages = {393 -- 399}, language = {en} } @misc{PitsoulisSiebel, author = {Pitsoulis, Athanassios and Siebel, Jens Peter}, title = {Capturing Four Budget Deficit Theories in a Simple Graphical Model}, series = {SSRN eLibrary}, journal = {SSRN eLibrary}, pages = {10}, language = {en} } @incollection{Gross, author = {Groß, Steffen}, title = {The Legacy of Open Thought}, language = {en} } @incollection{Schnellenbach, author = {Schnellenbach, Jan}, title = {Current Issues in Tax Policy in Germany and the Netherlands}, series = {Taxation in Europe 2009 : the yearly report on the evolution of European tax systems}, booktitle = {Taxation in Europe 2009 : the yearly report on the evolution of European tax systems}, editor = {Garello, Pierre}, publisher = {Institute for Research on Economic and Fiscal Issues}, address = {Paris}, language = {en} } @inproceedings{PitsoulisSiebel, author = {Pitsoulis, Athanassios and Siebel, Jens Peter}, title = {Stubborn Conservatives, Tax Competition and Strategic Deficit}, series = {Papers and Proceedings of the Third Panhellenic Conference on International Political Economy, Athen, 2008}, booktitle = {Papers and Proceedings of the Third Panhellenic Conference on International Political Economy, Athen, 2008}, pages = {12}, language = {en} } @incollection{Pitsoulis, author = {Pitsoulis, Athanassios}, title = {A Dynamic Theory of Collective Persuasion}, series = {The Shadow Economy, Corruption and Governance}, booktitle = {The Shadow Economy, Corruption and Governance}, editor = {Shinnick, Edward and Pickhardt, Michael}, publisher = {Elgar}, address = {Cheltenham}, isbn = {978-1-84844-079-1}, pages = {43 -- 62}, language = {en} } @article{PitsoulisSiebel, author = {Pitsoulis, Athanassios and Siebel, Jens Peter}, title = {Political and Economic Effects of Tax Competition and Deficits}, language = {en} } @misc{WittSchubert, author = {Witt, Ulrich and Schubert, Christian}, title = {Constitutional Interests in the Face of Innovations: How much do we need to know about Risk Preferences?}, series = {Constitutional Political Economy}, volume = {19}, journal = {Constitutional Political Economy}, number = {3}, issn = {1572-9966}, doi = {10.1007/s10602-008-9044-6}, pages = {203 -- 225}, language = {en} }