Most everyday goods can be more or less private in consumption. For example, a family may share one bathroom or may enjoy the luxury of one bathroom per person in which case the good has been completely privatized. Even such “personal” goods as haircuts may be shared in the sense that family members take turns getting a haircut rather than having their hair cut whenever...

초록 없음  Lindenberg, S. (1990). Homo socio-oeconomicus: The emergence of a general model of man in the social sciences. Journal of Institutional and Theoretical Economics (JITE)/Zeitschrift für die gesamte Staatswissenschaft, 146(4), 727-748.https://www.jstor.org/stable/40751361  

In a review of recent cross-cultural evidence on happiness and well-being, the authors identified substantial cultural variations in (1) cultural meanings of happiness, (2) motivations underlying happiness, and (3) predictors of happiness. Specifically, in North American cultural contexts, happiness tends to be defined in terms of personal achievement. Individuals engaging in these cultures are motivated to maximize the experience of positive affect. Moreover, happiness is...

This article summarises recent empirical research on the determinants of subjective well‐being. Results from national and international samples suggest that measures of social capital, including especially the corollary measures of specific and general trust, have substantial effects on well‐being beyond those flowing through economic channels. Cross‐national samples (supported by parallel analysis of suicide data) show large well‐being effects from the quality of government. Finally, using...

There is substantial evidence in the psychology and sociology literature that social relationships promote happiness for the individual. Yet the size of their impacts remains largely unknown. This paper explores the use of shadow pricing method to estimate the monetary values of the satisfaction with life gained by an increase in the frequency of interaction with friends, relatives, and neighbours. Using the British Household Panel...

The standard model of tax evasion based on the subjective expected utility maximization does not perform particularly well in econometric analyses: It predicts too little evasion and produces unsatisfactory econometric parameter estimates. The model is extended by looking at how the tax authority deals with the taxpayers. Based on econometric estimates, it is shown that taxpayers' tax morale is raised when the tax officials treat...

Tax compliance has been studied in economics by analysing the individual decision of a representative person between paying and evading taxes. A neglected aspect of tax compliance is the interaction of taxpayers and tax authorities. The relationship between the two actors can be understood as an implicit or “psychological” contract. Studies on tax evasion in Switzerland show that the more strongly the political participation rights...

This paper contains an empirical analysis of income tax noncompliance in Switzerland, based on the standard model of tax evasion. Noncompliance is found to be positively related to the marginal tax burden and negatively to the probability of audit, though the latter impact is only weak. There is no evidence of a significant deterrent effect of the penalty tax. The extended model reveals that noncompliance...

Why do people pay taxes when they have an opportunity, even an incentive, to evade? The experimental results in this paper suggest that tax compliance occurs because some individuals overweight the low probability of audit, although such overweighting is not universal. The results also indicate that compliance does not occur simply because individuals believe that evasion is wrong, since subject behavior is unchanged by the...

This paper deals with the question how to locate generally beneficial, but locally harmful facilities in accordance with citizens' procedural preferences. The analysis of survey data collected among people potentially affected by such siting decisions shows that aspects of procedural fairness matter most when finding a site for a locally unwanted disamenity. Procedures including elements of auctions turn out to be unpopular, whereas granting authority...