nep-ict New Economics Papers
on Information and Communication Technologies
Issue of 2015‒03‒13
two papers chosen by
Walter Frisch
Universität Wien

  1. oTree - An Open-Source Platform for Laboratory, Online, and Field Experiments By Chen, Daniel Li; Schonger, Martin; Wickens, Chris
  2. Does exchange of information between tax authorities influence multinationals' use of tax havens? By Braun, Julia; Weichenrieder, Alfons

  1. By: Chen, Daniel Li; Schonger, Martin; Wickens, Chris
    Abstract: oTree is an open-source and online software for implementing interactive experiments in the laboratory, online, the field or combinations thereof. oTree does not require installation of software on subjects’ devices; it can run on any device that has a web browser, be that a desktop computer, a tablet or a smartphone. Deployment can be internet-based without a shared local network, or local-network-based even without internet access. For coding, Python is used, a popular, open-source programming language. provides the source code, a library of standard game templates and demo games which can be played by anyone.
    Keywords: experimental economics, software, laboratory experiments, field experiments, online experiments, classroom experiments
    JEL: A20 C88 C90
    Date: 2015–03–06
  2. By: Braun, Julia; Weichenrieder, Alfons
    Abstract: Since the mid-1990s, countries offering tax systems that facilitate international tax avoidance and evasion have been facing growing political pressure to comply with the internationally agreed standards of exchange of tax information. Using data of German investments in tax havens, we find evidence that the conclusion of a bilateral tax information exchange agreement (TIEA) is associated with fewer operations in tax havens and the number of German affiliates has on average decreased by 46% compared to a control group. This suggests that firms invest in tax havens not only for their low tax rates but also for the secrecy they offer.
    Keywords: tax havens,tax information exchange agreements,location decisions,international taxation
    JEL: F21 F23 H87
    Date: 2015

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