The Analysis of Cross-Tabulated Data.

The Ifo Institute for Economic Research has been conducting regular business surveys since its foundation in 1949. The most well-known of Ifo’s surveys is the Ifo Business Survey (ifo Konjunkturtest). The micro data of the Ifo Business Survey are accessible to external researchers on-site at Ifo as part of the Ifo DataPool, Ifo’s research data centre. This article gives an introduction of the survey questions and data coverage, an overview of past and present research with the Ifo Business Survey, and describes the data access procedure. JEL Code: C0, C8.

/pdf/micro-data-at-the-ifo-institute-for-economic-research-the-3ruw9eqg1j.pdf

Micro Data at the Ifo Institute for Economic Research – The “Ifo Business Survey” Usage and Access

/pdf/micro-data-at-the-ifo-institute-for-economic-research-the-3sp6nboc5h.pdf

Micro Data at the Ifo Institute for Economic Research - The "Ifo Business Survey" Usage and Access

We develop a game-theoretic model in which taxpayers, tax practitioners and a tax agency all interact to determine the extent of tax compliance. The model focuses exclusively on the service aspects of third-party assistance. We characterize four types of equilibria, depending on whether taxpayers prefer to use tax practitioners and whether the tax agency prefers them to use tax practitioners. In the empirically relevant case, which occurs when tax practitioner penalties for noncompliance are sufficiently low and the efficiency gains from using practitioners are sufficiently high, the tax agency prefers taxpayers to prepare their own returns, but taxpayers prefer to use a tax practitioner. In this case, the use of a tax practitioner is associated with lower compliance and higher audit rates.

/pdf/equilibrium-enforcement-and-compliance-in-the-presence-of-1ntnky4aox.pdf

Equilibrium Enforcement and Compliance in the Presence of Tax Practitioners

Evaluating reported determinants of labour demand

On the formation of price expectations: An analysis of business test data by log-linear probability models

The international monetary system: An analysis of alternative regimes : Marcus H. Miller and John Williamson

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On the formation of price expectations: An analysis of business test data by log-linear probability models

The international monetary system: An analysis of alternative regimes : Marcus H. Miller and John Williamson