An experimental evaluation of tax-reporting schedules: a case of evidence-based tax administration

In an experiment in collaboration with the Australian Taxation Office (ATO), rental property schedules (RPS) were sent to taxpayers for them to itemize their deductions and return the RPS to the ATO. The intervention significantly reduced deductions compared to taxpayers who did not have to return the RPS, taxpayers who received only an information letter, and a no-contact control group—regardless of a cooperative versus deterring letter tone and first-time versus second-time participation of taxpayers. The study sheds light on the mechanisms underlying the effects of tax-reporting schedules and highlights the importance of systematic experimental fieldwork in evaluating regulatory strategies.     

The power of ESS: An experimental study

Abstract. Our experimental design mimics a traditional evolutionary game framework where players are matched pairwise to play a symmetric 33 bimatrix game that has two Nash equilibria. One equilibrium is an evolutionary stable state, or ESS; the other is an equilibrium in dominated strategies. Our primary experimental result is the observation that the ESS becomes extremely attractive when subjects have minimal information about the payoff functions, although the dominated equilibrium assures the highest equilibrium payoff. The attractiveness of the ESS is only moderate when players are completely informed about the 33 payoff matrix. Correspondence to: S.K. Berninghaus     

z-Tree: Zurich toolbox for ready-made economic experiments

z-Tree (Zurich Toolbox for Ready-made Economic Experiments) is a software for developing and conducting economic experiments. The software is stable and allows programming almost any kind of experiments in a short time. In this article, I present the guiding principles behind the software design, its features, and its limitations. JEL Classification C92     

面板数据协整关系检验的一个简明蒙特卡洛实验框架

体现处于考察中的面板数据之问的样本关联性，本文设计出一个简明蒙特卡洛实验框架以生成单一方程式面板数据之间协整关系检验统计值之有限样本密度分布及对应临界值。本文的蒙特卡洛实验框架提供了一个简明的可操作平台，可以运用于涉及面板数据协整关系检验的相关实证研究。为检测所发展的计量分析方法的可操作性与适用性，本文给出了相关应用实例。     

经济学实验中的信念诱导与测度:理论、方法与应用

在实证研究中,经济学家不仅关心人们的决策,还希望观察决策背后的信念,进而更全面地衡量和改进政策设计。实验室中的信念诱导方法,为观测决策个体的信念提供了解决方案。本文对信念诱导的理论、方法与应用进行了系统的综述。在梳理测度方法的基本原则和性质的基础上,对测度方法选取与被试风险偏好的关系、各种测度方法的实证比较、方法的可操作性与潜在问题等进行了总结与讨论。在经济学实验中应用信念诱导的方法,不但能观测信念对市场交易、双向拍卖、公共物品、信任与合作等决策行为的影响,而且为这些领域的研究提供了更多的数据和更广阔的思路,帮助经济学家更深入地了解人们的经济行为及其背后的动因,为行为经济学实证研究提供了重要的补充。     

留守儿童的公平感与幸福度:来自实地实验与调查的依据

文章利用实地实验与调查相结合的方法,研究父母双方均外出的留守儿童与非留守儿童在公平感和幸福度上的差异。根据儿童在独裁者游戏、最后通牒游戏和问卷调查中的结果,我们发现两类儿童对优势和弱势不公平的厌恶方面不存在显著差异,但留守儿童主观汇报的幸福度显著低于非留守儿童。机制探究显示父母陪伴缺失是导致留守儿童幸福度较低的原因。若将留守儿童的定义扩大至父母一方在外务工者,以上差异均消失,说明双留守儿童是我们更应关注的群体。文章研究对补充现有留守儿童行为研究以及相应公共政策均具有重要的启示意义。     

出生排序与行为偏好的经济实验研究

作为社会科学研究中的一个家庭背景指标,出生顺序和子女性别结构会影响人们的行为选择以及行为结果。文章以大学生为被试,采用实验室实验方法研究了出生顺序和子女性别结构对信任行为、风险偏好与竞争偏好的影响。实验研究发现：二胎的信任水平和竞争偏好都显著高于一胎。虽然二胎的风险偏好高于一胎,但统计上并不显著;同时,子女性别结构会影响出生顺序效应。在信任水平方面,混合结构下的二胎显著高于一胎,而同性结构下的出生顺序效应并不显著;在风险偏好与竞争偏好方面,同性结构下的二胎显著高于一胎,而混合结构下的出生顺序效应不显著。文章结论能够加深人们对不同出生顺序下个体行为偏好异质性的理解,具有一定的政策含义。     

产业政策对企业全要素生产率的作用机制——基于国家自主创新示范区的准自然实验

产业政策能否提升企业全要素生产率是产业经济领域的重要问题。采用准自然实验方法，利用国家自主创新示范区相关数据研究产业政策对企业全要素生产率的影响。结果发现，总体上产业政策能够显著提升区内企业全要素生产率，但不同所有制企业对产业政策的吸收程度不同。相较于国有企业，非国有企业更容易受产业政策激励，进而提升全要素生产率。进一步研究显示，产业政策作用程度和企业所处行业对全要素生产率的影响不同，产业政策能够显著提升重点扶持企业和资本密集型企业全要素生产率。将技术创新作为产业政策和企业全要素生产率的中介变量，分析表明，90%的产业政策均通过技术创新作用于企业全要素生产率，政府可以通过技术创新这一手段实施有针对性的产业政策，从而提升企业全要素生产率。     

提高物理实验教学质量的几点建议

随着高等院校对教学改革的深入,物理实验教学课时越来越少,而物理实验自身所涉及的知识面相对较广,所以必须对物理实验教学体制和方式进行相应的调整。本文以提高学生自主学习的能力、锻炼学生的动手能力、开发学生的创造能力为目的,对物理实验课程的教学提出了几点建议。     

Multi-unit demand auctions with synergies: behavior in sealed-bid versus ascending-bid uniform-price auctions

We construct a relatively simple model of bidding with synergies and solve it for both open outcry and sealed-bid uniform-price auctions. The essential behavioral forces involved in these auctions are: (1) A demand reduction force resulting from the monopsony power that bidders with multiple-unit demands have when synergies are relatively inconsequential, and (2) Bidding above stand-alone values in order to capture significant complementarities between units. The latter creates a potential “exposure problem,” as bidders may win only parts of a package and earn negative profits. Bidding outcomes are closer to equilibrium in clock compared to sealed-bid auctions. However, there are substantial and systematic deviations from equilibrium, with patterns of out-of-equilibrium play differing systematically between the two auction formats. These patterns of out-of-equilibrium play are analyzed, along with their effects on revenue and efficiency.