TY - CHAP A1 - Schnellenbach, Jan ED - Alm, James ED - Martinez-Vazquez, Jorge ED - Torgler, Benno T1 - Vertical and Horizontal Reciprocity in a Theory of Taxpayer Compliance T2 - Developing Alternative Frameworks Explaining Tax Compliance N2 - 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. KW - tax compliance KW - tax morale KW - tax evasion KW - reciprocity Y1 - 2010 SN - 978-0-415-57698-7 SN - 0-415-57698-9 SP - 56 EP - 73 PB - Routledge CY - London ER - TY - CHAP A1 - Schnellenbach, Jan ED - Backhaus, Jürgen G. T1 - Path-dependent rule evolution T2 - Encyclopedia of Law and Economics Y1 - 2014 U6 - https://doi.org/10.1007/978-1-4614-7883-6_362-1 PB - Springer CY - Heidelberg ER - TY - CHAP A1 - Schnellenbach, Jan ED - Wentzel, Dirk T1 - Die Wettbewerbsintensität auf dem Nachrichtenmarkt und die Offenheit kollektiver Lernprozesse T2 - Medienökonomik - Theoretische Grundlagen und ordnungspolitische Gestaltungsalternativen KW - Bildung KW - Fernsehen KW - Film KW - Massenmedien KW - Medien KW - Medienökonomie KW - Medienwirtschaft KW - Zeitung KW - Förderung KW - Telekommunikation KW - Ordnungspolitik KW - Wettbewerb KW - Gestaltung KW - Konferenzschrift KW - Kooperation KW - Qualität KW - Regulation KW - Theorie KW - Wirkung KW - Öffentlich-rechtlicher Rundfunk KW - Europäische Union KW - Deutschland Y1 - 2009 SN - 978-3-8282-0437-9 SP - 101 EP - 122 PB - Lucius & Lucius CY - Stuttgart ER - TY - CHAP A1 - Schnellenbach, Jan ED - Schubert, Christian ED - Wangenheim, Georg von T1 - Gradualism and Public Entrepreneurship in the Evolution of Formal Institutions T2 - The Evolution and Design of Institutions Y1 - 2006 SN - 9-78-0-415-37531-3 SP - 123 EP - 143 PB - Routledge CY - London ER - TY - CHAP A1 - Schnellenbach, Jan ED - Lehmann-Waffenschmidt, Marco ED - Ebner, Alexander ED - Fornahl, Dirk T1 - Vielfalt in der Wirtschaftspolitik: Die Dahrendorf-Hypothese aus ökonomischer Sicht T2 - Institutioneller Wandel, Marktprozesse und dynamische Wirtschaftspolitik Y1 - 2004 SN - 3-89518-468-3 SP - 403 EP - 418 PB - Metropolis CY - Marburg ER - TY - CHAP A1 - Schnellenbach, Jan ED - Lehmann-Waffenschmidt, Marco T1 - Institutioneller Wandel in der EU: Der Fall der Osterweiterung T2 - Perspektiven des Wandels - Evolutorische Ökonomik in der Anwendung Y1 - 2002 SN - 3-89518-369-5 SN - 978-3-89518-369-0 SP - 373 EP - 413 PB - Metropolis CY - Marburg ER - TY - CHAP A1 - Schnellenbach, Jan ED - Moss, Laurence S. T1 - New Political Economy, Scientism and Knowledge: A Critique from a Hayekian Perspective T2 - The New Political Economies: A Collection of Essays from Around the World Y1 - 2002 SN - 0-631-23497-7 SN - 0-631-23496-9 U6 - https://doi.org/10.1111/1536-7150.00156 N1 - Reprint aus dem American Journal of Economics and Sociology SP - 193 EP - 214 PB - Blackwell Publishers CY - Malden ER - TY - CHAP A1 - Schnellenbach, Jan T1 - Bremsen gegen EU-Zentralisierungsprozesse? Ökonomische Perspektiven T2 - Welche Chancen hat Subsidiarität in Europa? Y1 - 2014 SN - 978-3-86950-301-1 PB - Verlagsanstalt Handwerk CY - Düsseldorf ER - TY - CHAP A1 - Schnellenbach, Jan ED - Ebner, Alexander ED - Heine, Klaus ED - Schnellenbach, Jan T1 - Öffentliches Unternehmertum und die Ökonomik der Reform T2 - Innovation zwischen Markt und Staat - Die institutionelle Dynamik wirtschaftlicher Entwicklung Y1 - 2007 SN - 978-3-8329-2880-3 U6 - https://doi.org/10.5771/9783845205694-2 SP - 117 EP - 133 PB - Nomos CY - Baden-Baden ET - 1. Auflage ER - TY - CHAP A1 - Schnellenbach, Jan ED - Garello, Pierre T1 - Current Issues in Tax Policy in Germany T2 - Taxation in Europe 2012 : the yearly report on the evolution of European tax systems Y1 - 2012 UR - http://en.irefeurope.org/SITES/en.irefeurope.org/IMG/pdf/taxation_in_europe_2012_-_iref_yearbook.pdf PB - Institute for Research on Economic and Fiscal Issues CY - Paris ER -