Jiri Spalek

Masaryk University | MUNI · Department of Public Economics/Masaryk University Experimental Eonomics Laboratory

We study the impact of the media negativity bias on tax compliance. Through a framed laboratory experiment, we assess how the exposure to biased news about government action affects compliance in a repeated taxation game. Subjects treated with positive news are significantly more compliant than the control group. Instead, the exposure to negative n...

Periodic rotation of staff in public administration may lead to lower corruption, as it disrupts long-term relationships between public officials and potential bribers. We use an experimental design to test the anti-corruption effect of staff rotation in situations in which public officials have committed to reciprocating bribes. We find that staff...

We study the impact of media bias on tax compliance. Through a framed laboratory experiment, we assess how the exposure to biased news about government action affects compliance in a repeated taxation game. Subjects treated with positive news are significantly more compliant than the control group. The exposure to negative news, instead, does not p...

We study the impact of media bias on tax compliance. Through a framed laboratory experiment, we assess how the exposure to biased news about government action affects compliance in a repeated taxation game. Subjects treated with positive news are significantly more compliant than the control group. The exposure to negative news, instead, does not p...

The experimental tax and regulatory compliance literature has shown the effectiveness of competitive audit selection mechanisms (ASMs) based on declarations and a signal of the taxpayers' actual income. However, collecting information about actual income prior to audit selection is costly. In this article, we test the effectiveness of an endogenous...

The poverty in developing countries represents a global environmental issue under Millennium Development Goals. One of the ways how to mitigate this global environmental problem is the humanitarian response. But, there is a considerable knowledge gap in environmental scientific literature concerning the application of humanitarian aid as a support...

Dyadic interactions often involve a dynamic process of mutual reciprocity; to steer a series of exchanges towards a desired outcome, both interactants must adapt their own behaviour according to that of their interaction partner. Understanding the brain processes behind such bidirectional reciprocity is therefore central to social neuroscience, but...

During social interactions, decision‐making involves mutual reciprocity—each individual's choices are simultaneously a consequence of, and antecedent to those of their interaction partner. Neuroeconomic research has begun to unveil the brain networks underpinning social decision‐making, but we know little about the patterns of neural connectivity w...

Periodic rotation of staff in public administration may lead to lower corruption, as it disrupts long-term relationships between public officials and potential bribers. This paper proposes an experimental design that tests the anti-corruption effect of staff rotation in situations where public officials have committed to reciprocating bribes. We fi...

The experimental tax and regulatory compliance literature has shown the effectiveness of competitive audit selection mechanisms (ASMs) based on declarations and a signal of the taxpayers’ actual income. However, collecting information about actual income prior to audit selection is costly. In this article, we test the effectiveness of an endogenous...

Periodic rotation of staff in public administration may lead to lower corruption, as it disrupts long-term relationships between public officials and potential bribers. This paper proposes an experimental design that tests the anti-corruption effect of staff rotation in situations where public officials have committed to reciprocating bribes. We fi...

During social interactions, decision‐making involves mutual reciprocity—each individual's choices are simultaneously a consequence of, and antecedent to those of their interaction partner. Neuroeconomic research has begun to unveil the brain networks underpinning social decision‐making, but we know little about the patterns of neural connectivity w...

Dyadic interactions often involve a dynamic process of mutual reciprocity; to steer a series of exchanges towards a desired outcome, both interactants must adapt their own behaviour according to that of their interaction partner. Understanding the brain processes behind such bidirectional reciprocity is therefore central to social neuroscience, but...

The article focuses on the housing market, the behavior and motivations of senior households to move or to stay in place. Knowing if and why seniors decide to move at retirement is a critical factor for the establishment of social service policies in terms of their structure, location, and provision. This study uses secondary data based on informa...

Due to their heavy dependence on financial support from the public sector and close links to a wide range of government policies, non-profit organisations are becoming increasingly state-oriented. Although economic experts have striven to empirically test whether public funding of the non-profit sector supports private philanthropy or, on the contr...

The text of this book is framed by several major phenomena and economic processes. The main framework is represented by the nonprofit organizations economy. This field has been narrowed down to the nonprofit revenues, and to the ways these revenues are obtained. Moreover, we focused on the question how the Czech nonprofit organizations respond to t...

Demographic trends in the developed countries lead to a larger proportion of elderly households in the society. When shaping the appropriate public policy, both decision makers and academics in the field realise, that our knowledge of the behaviour of this type of households is limited. The paper tries to address the topic and evaluates the motives...

As lobbying is currently an activity necessary for many interest groups including non-profit organizations, it is important to analyse a variety of potential strategies lobbyists may apply. We conducted a replication of a previous experiment to see whether theories about the ex-ante targeting of different policymakers hold. In the experiment, eithe...

Non-profit institutions are characterized by their multi-source funding. There are numerous publications on this issue, including discussions concerning the public funding impact on their behavior. The situation in (post)transformation countries is specific. The ongoing process of re-definition of the role NPIs play and the consequent question of p...

Dodržování daňové morálky je jednou z oblastí, kde laboratorní experimenty mohou přispět k pochopení individuální racionality ekonomických subjektů. Teoretický model založený na teorii očekávaného užitku a předpokladu racionálního jedince (homo oeconomicus) není schopen pokrýt a vysvětlit komplexitu individuálního rozhodování o (ne)dodržení daňovýc...

The issue of tax compliance represents one of the topics where laboratory experiments mayprovide important insights into human economic decision making. The empirical evidence onthe topic is limited as the decision on tax evasion is purely private information of the taxpayer. The experiment presented in the paper focuses on two main topics. At firs...

We elicit actions and beliefs in a framed corruption experiment enabling us to investigate how gender differences in corrupt behaviour relate to gender differences in both beliefs about the behaviour of others and the relationship between those beliefs and actions. We find that women are less likely to engage in costly punishment of corruption, and...

Tax evasion is perceived as one of the main problem of public finance. People tend to evade as they do not recognise return in public good provided by the state or local government. The rate of tax compliance might be on the other hand effected also by an external factor such as media who have great power on public opinion and mood of the society W...

Rent control can be treated as a measure which aims to subsidize specific group of households – tenants. The subsidy takes form of reduced rent which is financed both by the private owners and municipalities (i.e. public budgets). Besides the reduction of such subsidy, deregulation process aims to improve effectiveness of housing market. This might...

This paper presents preliminary results of a laboratory experiment series studying the topic of tax compliance with Czech subjects. The issue of tax compliance is one of the fields where laboratory results may fill the gap in where the theoretical models are not capable to fully explain the individual decision making and real data are not easy to o...

Tax compliance and tax evasion belong to the issues where laboratory experiments may provide important insights into human economic decision making. The theoretical model based on expected utility theory and presumption of a rational individual (homo economicus) is not able to cover the complexity of individual compliance decision. Even though thi...

Tax compliance and tax evasion belong to the issues where laboratory experiments may provide important insights into human economic decision making. The theoretical model based on expected utility theory and presumption of a rational individual (homo economicus) is not able to cover the complexity of individual compliance decision. Even though this...

During last two decades, experimental and behavioral economics have become one of the most flourishing parts of economics. Their results usually indicate regularities which contradict the economic model based on homo economicus concept. The analysis introduced in this paper illustrates the possibilities and limits of the experimental method's contr...

Choosing between rented housing and homeownership, the so called housing tenure choice, is a key decision made by each household. Therefore housing economists often seek an answer to the question which factors have an impact on this decision. The paper investigates potential tenure choice determinants using probit regression model based on the samp...

The choice between buying and renting house is usually referred to as tenure choice. Existing literature defines several typical factors (patterns) which influence this key decision every household has to make. In our analysis we propose one more factor which might be of interest. Based on the data covering last phase of the rent deregulation proce...

One of the key decisions to be made by any household is the choice between owning or renting their home, which is known in specialized literature as tenure choice. The paper examines the potential factors affecting housing tenure choice decision (rent or own) in the Czech Republic. To derive these factors we employ traditional approach via economet...

Choosing between rented housing and homeownership, the so called housing tenure choice, is a key decision made by each household. Therefore housing economists often seek an answer to the question which factors have an impact on this decision. The paper investigates potential tenure choice determinants using an econometric model based on the sample...

This paper deals with the effects of introducing adequate punishment opportunities in experiments with public goods. Decentralized punishment means that the contributing subjects have a possibility to sanction free riders without the intervention of an external authority. The very first experiments demonstrated a significantly positive effect of a...

The paper presents the results of a multicultural economic experiment executed in the Czech Republic and Russia. The experiment was focused on studying the behaviour of economic agents in a situation simulating a charitable lottery. From Dale's (2004) experimental design, we adopted the fixed-prize lottery (raffle) structure, in which tickets are s...

The paper show possibilities of introducing modern methods into public economy and finance teaching. We present in-class experiment which illustrates one of typical model from political economy – the median voter theorem. Students are endowed with cards that represent their preferences on different levels of the public good production. They compare...

Quality management contributes to increasing the performance of an enterprise through the application of such working procedures which ensure in the end the output required by customers. It also ensures the realization of revenues and profit for the enterprise. Quality is usually studied separately, whereas this analysis is focused on the eliminati...

The paper presents possibilities and limits of introducing experimental methods in measuring propensity to engage in and punish corrupt behavior. We are inspired by results of the multicultural experiments run to date. Our experiment is inspired by Cameron et al (2009), which took place in Australia, Indonesia, India and Singapore. It takes a form...

Voluntary contribution mechanism to public goods is one of the traditional types of economic experiments. The article summarizes the results of series of experiments that have been conducted with several groups of Czech university students. Using the threshold mechanism the impact of several factors (experience, communication and the form of experi...

The paper elaborates the methodical side of empirical research of factors infl uencing the economic success of companies. The analysis is based on the selective sample of more than 400 stock listed (share holding) companies and limited partnerships located in the Czech Republic. The main goal of the research is to verify, methodically and theoretic...

Relationship between Quality and Performance: Tourism Companies in the Czech Republic This article analyzes perception of quality as a factor of performance of companies operating in the tourism industry. The introduction defines business performance and quality with a focus on tourism companies. A synthesis of findings from empirical studies condu...

Publikace je zaměřená především na problematiku soukromého poskytování veřejných statků. V této souvislosti je vysvětlen fenomén tzv. černého pasažérství. Důraz je kladen na identifikaci a sumarizaci možností, které mohou tomuto jevu předejít, či ho nějakým způsobem omezit, aniž by byl nutný zásah státu do ekonomiky. Autor hledá odpověď na otázky:...

The submitted paper concentrates on the methodical aspects of measuring the relationship between potential competitiveness factors and the corporate competitiveness. We employ methods of statistical pattern recognition, particularly the sequential forward flow search algorithm (SFFS). The algorithm is applied on data from 432 companies. For these c...

Příspěvek je věnován metodické stránce empirického výzkumu hledání faktorů ovlivňujících hospodářskou úspěšnost podniků, který byl realizován v rámci Centra výzkumu konkurenční schopnosti české ekonomiky. Jádrem příspěvku je nastavení provedených experimentů a hlavně závěry o vhodnosti použitého algoritmu pro daný typ úlohy. Tímto algoritmem byl se...

One of the key assumptions of neoclassical economics is the existence of the rational individual, who always tries to maximize his or her utility. The paper shows possibilities of experimental evaluation of this hypothesis with respect to the various groups of people who undertake the experiment. Our experiments try to (1) Evaluate real outcomes of...

With respect to an experience from a health-care reform process in the Czech Republic,the authors (corresponding to similar views of other authors) assume that failing health-care reforms can be explained by studying the roles and positions of key interest groups (health-care providers, insurance funds, pharmaceutical industry,etc.) in the health-c...

With respect to an experience from a health-care reform process in the Czech Republic, the authors (corresponding to similar views of other authors) assume that failing health-care reforms can be explained by studying the roles and positions of key interest groups (health-care providers, insurance funds, pharmaceutical industry, etc.) in the health...

With respect to an experience from a health-care reform process in the Czech Republic, the authors (corresponding to similar views of other authors) assume that failing health-care reforms can be explained by studying the roles and positions of key interest groups (health-care providers, insurance funds, pharmaceutical industry, etc.) in the health...

Competitiveness of Czech Enterprises: What affects the performance of the Enterprise? This article is based on an empirical survey performed by the Research Centre for Competitiveness of the Czech Economy in 2007. We analyzed a sample of 432 companies. The main objective of the article is to formulate the factors which decrease the probability that...

Monografie, navazující na obdobné práce zaměřené na problematiku konkurenceschopnosti publikované v předchozích dvou letech, prezentuje výsledky zpracované na základě druhé etapy empirického šetření, která proběhla v první polovině roku 2009. V první části je pozornost věnována metodickým východiskům předmětné etapy výzkumu. Ve druhé, nejrozsáhlejš...

The importance of long-term public finance sustainability in the context of current financial crisis is still seen as one of the basic factors of economic stability. Demographic development resulting in higher percentage of people in retirement age versus economically active people is one of the main risks. There is a growing pressure on expenditur...

One of the key assumptions of neoclassical economics is the existence of the rational individual, who always tries to maximize his or her utility. The paper shows possibilities of experimental evaluation of this hypothesis with respect to the various groups of people who undertake the experiment. Our experiments try to (1) Evaluate real outcomes of...

Předložená publikace je monografi í prezentující výsledky jedné z oblastí výzkumných aktivit Centra výzkumu konkurenční schopnosti české ekonomiky (dále též Centrum), a to oblasti zaměřené na problematiku konkurenční schopnosti podniků. Jedná se o prezentaci výsledků výzkumné práce realizované v roce 2008, orientované na analýzu faktorů hospodářské...

Předložená publikace shrnuje výsledky empirického šetření konkurenční schopnosti podniků se sídlem v České republice. Dané šetření bylo realizováno v průběhu roku 2007 a bylo součástí výzkumných aktivit Centra výzkumu konkurenční schopnosti české ekonomiky.

The article analyzes macroeconomic forecasts of tax revenue in the Czech Republic. Forecasts are tested for their biases on data from Czech Republic from 1993 to 2003. The authors argue that Czech tax-revenue forecasts were highly biased and the hypothesis of unbiasedness could not be rejected for most of Czech taxation, excluding consumption taxes...

With respect to an experience from a healthcare reform process in the Czech Republic, the authors (corresponding to similar views of other authors) assume failing healthcare reforms to be explained by studying the roles and positions of key interest groups (healthcare providers, insurance funds, pharmaceutical industry, etc.) in the healthcare sect...

Communication within the system of public administration is considered a crucial factor for achieving effective and economical functioning of the whole system of public administration as a specific institutional tool for the implementation of public policies. The quality of information relationships between individual subjects of public administrat...

Vyd. 1. Obálkový podnázev: KVASII Terminologický slovník 200 výt. Určeno pro studenty 4. semestru kombinovaného studia studijního směru Veřejná ekonomika správa a Ekonomika a řízení nestátních neziskových organizací a studenty 4. semestru celoživotního vzdělávání, programu Veřejná ekonomika správa v odvětvích veřejného sektoru

Vyd. 1. Obálkový podnázev: KVASTI Terminologický slovník 200 výt. Určeno pro studenty 3. semestru kombinovaného studia studijního směru Veřejná ekonomika správa a Ekonomika a řízení nestátních neziskových organizací a studenty 3. semestru celoživotního vzdělávání, programu Veřejná ekonomika správa v odvětvích veřejného sektoru

Vyd. 1. Terminologický slovník Obálkový podnázev: KVISVS 110 výt.