Search Results - "Pickhardt, Michael"

Income Tax Evasion in a Society of Heterogeneous Agents - Evidence from an Agent-based Model by Hokamp, Sascha, Pickhardt, Michael

“…We analyze the evolution and extent of income tax evasion under alternative governmental policies in an agent-based model with heterogeneous agents. A novel…”
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The size of the underground economy in Germany: a correction of the record and new evidence from the modified-cash-deposit-ratio approach by Pickhardt, Michael, Sarda, Jordi

“…Based on the Ahumada et al. (Rev Income Wealth 53(2):363–371, 2007 ) critique we revise existing estimates of the size of the German underground economy. Among…”
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Behavioral dynamics of tax evasion – A survey by Pickhardt, Michael, Prinz, Aloys

“…•The paper presents a thorough review of recent development in research on tax evasion.•It includes papers from psychology, economics and…”
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Income tax evasion dynamics: Evidence from an agent-based econophysics model by Pickhardt, Michael, Seibold, Goetz

“…•We extend existing econophysics models with respect to the behavioral heterogeneity of agents.•We analyze enforcement or audit efficiency.•We compare…”
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Behavioral dynamics of tax evasion ― A survey: Special Issue on Behavioral Dynamics of Tax Evasion by PICKHARDT, Michael, PRINZ, Aloys

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Income tax evasion dynamics: Evidence from an agent-based econophysics model: Special Issue on Behavioral Dynamics of Tax Evasion by PICKHARDT, Michael, SEIBOLD, Goetz

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Lapse of time effects on tax evasion in an agent-based econophysics model by Seibold, Götz, Pickhardt, Michael

“…We investigate an inhomogeneous Ising model in the context of tax evasion dynamics where different types of agents are parameterized via local temperatures and…”
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Size and causes of the underground economy in Spain: a correction of the record and new evidence from the MCDR approach by Pickhardt, Michael, Sardà, Jordi

“…We review existing estimates of the size of the Spanish underground economy, apply the Ahumada et al. (Rev Income Wealth 53(2):363–371, 2007 ) correction…”
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Introduction: Behavioral Dynamics of Tax Evasion

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Special Issue on Behavioral Dynamics of Tax Evasion by MUEHLBACHER, Stephan, PICKHARDT, Michael, PRINZ, Aloys

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Fighting Income Tax Evasion with Positive Rewards by Bazart, Cécile, Pickhardt, Michael

“…This article provides experimental evidence regarding the influence of positive rewards on income tax evasion behavior. In particular, the authors…”
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The hard shadow of the Greek economy: new estimates of the size of the underground economy and its fiscal impact by Berger, Wolfram, Pickhardt, Michael, Pitsoulis, Athanassios, Prinz, Aloys, Sardà, Jordi

“…This article presents new estimates of the Greek underground economy and explores the link between the underground economy and aggregate debt. We show that the…”
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Some remarks on self-interest, the historical schools and the evolution of the theory of public goods by Pickhardt, Michael

“…Purpose - This paper is devoted to the question of what motivates man in his pursuit of economic activities. Particular attention is given to the notion that…”
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Introduction to the Special Issue on Tax Evasion and the Underground Economy by Pickhardt, Michael, Prinz, Aloys, Torgler, Benno

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Introduction to the Special Issue: Tax Evasion by Alm, James, Pickhardt, Michael, Prinz, Aloys

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Size and scope of the underground economy in Germany by Pickhardt, Michael, Sardà Pons, Jordi

“…The objective of this paper is to improve estimations of the size and scope of the underground economy by introducing a new approach that combines the…”
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Teaching public goods theory with a classroom game by Pickhardt, Michael

“…The author extends the work of Holt and Laury (1997) on a simple noncomputerized card game for teaching the essential aspects of public goods theory. He…”
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Size and scope of the underground economy in Germany by Pickhardt, Michael, Pons, Jordi Sardà

“…The objective of this paper is to improve estimations of the size and scope of the underground economy by introducing a new approach that combines the…”
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A Note on Public Input Specifications by Colombier, Carsten, Pickhardt, Michael

“…Public or fiscal policy is sometimes concerned with the provision of some infrastructure. This paper deals with the specification of such infrastructures as…”
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Fifty years after samuelson's “The pure theory of public expenditure” by Pickhardt, Michael

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