Anders Jensen

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This paper studies individual and social motives in tax evasion. We build a simple dynamic model that incorporates these motives and their interaction. The social motives underpin the role of norms and is the source of the dynamics that we study. Our empirical analysis exploits the adoption in 1990 of a poll tax to fund local government in the UK, which led(More)
How do firms respond to technological advances that facilitate the automation of tasks? Which tasks will they automate, and what types of worker will be replaced as a result? We present a model that distinguishes between a task's engineering complexity and its training requirements. When two tasks are equally complex, firms will automate the task that(More)
Returns from Harvesting a Commercial Non-timber Forest Product andParticular Characteristics of Harvesters and Their Strategies:Aquilaria crassnaand Agarwood in Lao PDR. This paper explores associations between the returns from harvesting a commercial non-timber forest product and particular characteristics of harvesters and their strategies. Data originate(More)
INTRODUCTION In the preparation for accreditation in Copenhagen County the commitment of clinical leaders and staff members is crucial. The objectives of these surveys are to examine the leaders' and the staff's assessment of quality improvement and their expectations and knowledge about accreditation, as well as the staff's advice concerning the further(More)
This paper reviews recent economic research in tax administration, compliance, and enforcement and discusses the implications of the results of this research for realistic policy options. Prepared for the conference “The Economics of Tax Policy,” held in Washington, D.C. on December 3-4, 2015, jointly sponsored by the Robert D. Burch Center at the(More)
The World Organization of Dredging Associations (WODA) has identified underwater sound as an environmental issue that needs further consideration. A WODA Expert Group on Underwater Sound (WEGUS) prepared a guidance paper in 2013 on dredging sound, including a summary of potential impacts on aquatic biota and advice on underwater sound monitoring procedures.(More)
Trust is an essential element of economic transactions, but trust in nancial institutions is low. Debit cards provide a mechanism to monitor bank account balances and build trust. We study a natural experiment in which debit cards are rolled out to bene ciaries of a conditional cash transfer program whose bene ts are deposited into a savings account. Using(More)
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