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Laura Seelkopf
University of Bremen
17Publications
5H-index
64Citations
Publications 18
Newest
#1Laura SeelkopfH-Index: 5
#2Hanna LierseH-Index: 1
#1Hilke Brockmann (JU: Jacobs University Bremen)H-Index: 6
#2Philipp Genschel (EUI: European University Institute)H-Index: 19
Last.Laura Seelkopf (University of Bremen)H-Index: 5
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Can governments increase tax compliance by rewarding honest taxpayers? We conducted a controlled laboratory experiment comparing tax compliance under a “deterrence” baseline with tax compliance under two “reward” treatments: a “donation” treatment giving taxpayers a say in the spending purposes of their payments and a “lucky” treatment giving taxpayers the (highly unlikely) chance of winning a lottery. The reward treatments significantly affected tax behaviour but not in a straightforward manner...
11 CitationsSource
#1Hanna Lierse (JU: Jacobs University Bremen)H-Index: 5
#2Laura Seelkopf (JU: Jacobs University Bremen)H-Index: 5
Since the creation of monetary union, European governments have received loans from the international financial markets at low interest rates. The recent sovereign debt crisis has, however, once more revealed the structural dependence of capitalist governments on the capital markets. Countries such as Spain and Greece are charged unsustainable interest rates and their policy decisions have come under scrutiny by international bond holders who fear losing their investments. Based on a unique data...
3 CitationsSource
#1Laura Seelkopf (University of Bremen)H-Index: 5
#2Hanna Lierse (JU: Jacobs University Bremen)H-Index: 5
Last.Carina Schmitt (University of Bremen)H-Index: 10
view all 3 authors...
For a long time, governments relied heavily on trade taxes as the main source of public finance, and for some countries, mainly less developed ones, they still account for a large share of revenue. Yet, with trade liberalization, governments have been forced to abandon these easy-to-collect taxes and to adopt modern hard-to-collect taxes, mainly internal income and consumption taxes. Surprisingly, we know little about how governments across the world have addressed this common challenge. In this...
5 CitationsSource
#1Philipp Genschel (EUI: European University Institute)H-Index: 19
#2Hanna Lierse (JU: Jacobs University Bremen)H-Index: 5
Last.Laura Seelkopf (University of Bremen)H-Index: 5
view all 3 authors...
It pays to be a tax haven. Ireland has become rich that way. Why do not all countries cut their capital taxes to get wealthy? One reason is structural. As the standard model of tax competition explains, small countries gain from competitive tax cuts while large countries suffer. Yet not all small (large) countries have low (high) capital taxes. Why? The reason, we argue, is political. While the standard model assumes governments to be democratic, more than a third of countries worldwide are non-...
9 CitationsSource
#1Philipp Genschel (EUI: European University Institute)H-Index: 19
#2Laura Seelkopf (University of Bremen)H-Index: 5
We map trends of tax policy change in developing countries and transition economies since the 1980s, compare them to tax trends in the advanced Western democracies and review some of the explanations offered by the contributions to this volume. We find that non-Western countries follow the lead of Western countries in some important respects but not in others. While non-Western countries brought their general revenues closer to Western levels and copied important features of Western consumption ...
6 CitationsSource
#1Hanna Lierse (JU: Jacobs University Bremen)H-Index: 5
#2Laura Seelkopf (JU: Jacobs University Bremen)H-Index: 5
Globalisation has triggered a downwards trend in direct taxation as governments compete for internationally mobile capital. This popular postulation has blurred the attention to potential upward constraints on tax policy-making emanating from globalised capital markets. In this paper, we illustrate when and how capital markets exert an upward pressure on taxes. While the increasing access to international capital allowed governments in developed democracies to indulge their voters with deficit-f...
6 CitationsSource
#1Philipp GenschelH-Index: 2
#2Philipp GenschelH-Index: 19
Last.Laura SeelkopfH-Index: 2
view all 2 authors...
#1Laura SeelkopfH-Index: 5
#2Hanna LierseH-Index: 5
Last.Carina SchmittH-Index: 10
view all 3 authors...
Source
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