We would like to thank two anonymous referees and the Editor for their very helpful comments. The article has also benefited from comments and discussions with Bruno S. Frey, Franz Hackl, Wolfgang Luhan, Gerald Pruckner, Corné van Walbeek, Hannes Winner and participants at the first World Meeting of the Public Choice Society 2007 in Amsterdam. The usual disclaimer applies. This article was partly written during Martin Halla's visiting scholarship at the Institute for International Economic Studies at Stockholm University in 2007. He would like to thank for the stimulating academic environment and hospitality there. This research was funded by the Austrian Science Fund (FWF): National Research Network S103, The Austrian Center for Labor Economics and the Analysis of the Welfare State. A substantially different version of this article, solely analysing Austrian data, — however carrying almost the same title — circulated as Working Paper No. 0505 of the Department of Economics at the University of Linz. That old article has retired!
Taxes and Benefits: Two Options to Cheat on the State†
Article first published online: 14 FEB 2013
© 2013 The Department of Economics, University of Oxford and John Wiley & Sons Ltd.
Oxford Bulletin of Economics and Statistics
Volume 76, Issue 3, pages 411–431, June 2014
How to Cite
Halla, M. and Schneider, F. G. (2014), Taxes and Benefits: Two Options to Cheat on the State. Oxford Bulletin of Economics and Statistics, 76: 411–431. doi: 10.1111/obes.12024
- Issue published online: 23 APR 2014
- Article first published online: 14 FEB 2013
|obes12024-sup-0001-AppendixS1.tex||application/tex||83K||Appendix S1: The Web Appendix provides all details on data sources and further results. It is downloadable from the corresponding author's website, or from the following link: http://www.econ.jku.at/papers/2005/wp0505__web-appendix.pdf.|
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