The simultaneous reduction of two imbalances, the under-exploitation of human resources
and the over-exploitation of natural resources, has become an objective of economic policy …

Previous accounting research shows that taxes affect decision making by individuals and
firms. Most studies assume that agents have an accurate perception regarding their tax …

Using a representative survey, we find that after the Yellow Vests movement, French people
would largely reject a tax and dividend policy, ie, a carbon tax whose revenues are …

Abstract Although Carbon Capture and Storage (CCS) technologies can potentially play an
important role in climate change mitigation efforts, commercial CCS projects are still rare …

Governments have taken remarkable measures during the SARS-CoV-2 pandemic in their
efforts to safeguard citizens' health and the economy. As a consequence, public debts have …

Although labor costs are crucial inputs in corporate production, only little is known about
their effects on corporate tax avoidance. Using a large dataset of industrial firms in China …

Research on public opinion about economic redistribution has made important progress by
incorporating the psychological microfoundation that shapes support for redistribution to the …

Do perceptions about how the government spends tax dollars affect the willingness to pay
taxes? We designed a field experiment to test this hypothesis in a natural, high-stakes …

Results from laboratory experiments using real-effort tasks provide mixed evidence on the
relationship between monetary incentives and effort provision. To examine this issue, we …

We study distributional preferences in larger “societies”. We conduct experiments via
Mechanical Turk, in which subjects choose between two income distributions, each with …