Aloys Prinz
Biographic Data
| ID | 3601384 |
|---|---|
| NAME | Aloys Prinz |
| GIVEN NAMES | Aloys |
| FAMILY NAME | Prinz |
| SIGNATURE | PRINZ A |
| AFFILIATIONS | University of Münster |
| ORCID | 0000-0002-9198-5292 |
| VERIFIED | Yes |
| TOTAL WORKS | 14 |
| TOTAL CITATIONS | 31 |
| AUTHOR COUNT | 13 |
| EDITOR COUNT | 1 |
| FIRST PUBLICATION YEAR | 1988 |
| LATEST PUBLICATION YEAR | 2025 |
| H-INDEX | 3 |
The auditing game: The dark side of the private provision of a public good
The aim of auditing is to protect active and potential investors from accounting fraud. Nevertheless, as many auditing scandals have demonstrated, auditing has a dark side. Correct auditing is a public good provided by private auditing firms, but these firms are paid by the enterprise being audited. Therefore, audit firms may be dubbed as agents of two principals, the audited firm and the public. Reputation theory conjectures that auditors are di…
Cultural tightness, trust, and power in enforcing tax compliance
The so-called Cultural Tightness–Looseness (CTL) concept intends to describe the socio-cultural foundation of societies by the strictness of social norms. In this paper, CTL is used to investigate its relevance to enforcing tax compliance. The CTL concept is formalised by structural payoff matrices for the confrontation between citizens and officials. Social norms and their impacts on the behaviour of the parties in a conflict are used to define …
Value‐maximizing football clubs
In this paper, football clubs are modeled as value‐maximizing enterprises. With a long‐term perspective in this framework, players are not only factors of production, but also assets of the club. It is shown that talent investment is higher with value‐maximization than with profit maximization for homogeneous football clubs. Club heterogeneity is then modeled by different time‐horizons regarding future profits, which leads to asymmetric levels of…
Chocolate consumption and Noble laureates
At first glance, the positive correlation of chocolate consumption per capita and the accumulated number of Nobel laureates per capita, as reported by Messerli (2012), seems spurious. The intention of this paper is to check whether this correlation vanishes if relevant covariates and a sophisticated estimation method are employed. A two-stage Heckman selection model is estimated where the stock of Nobel laureates per capita is regressed on chocol…
Migration, Cultural Identity and Diasporas An Identity Economics Approach
Besides effects on economic well-being, migration of people with distant cultural backgrounds may also have large effects on people's cultural identity. In this paper, the identity economics of Akerlof and Kranton (2000) is applied to migration. Accordingly, it is assumed that the utility of both the immigrants and the native population encompasses economic well-being and cultural identity. The migration effect on cultural identity depends, among…
Memorability of Nobel Prize laureates in economics
In this article, a measure for the Relative Memorability of Nobel Prize winners is proposed, based on an exponential forgetting curve. The intention is to provide a measure that captures the fading nature of memories with respect to individual Nobel Prize winners in the cultural collective memory. For fame and achievement of Nobel Prize laureates, measurement methods are already developed. However, from a cultural viewpoint, the question is how w…
Rankings as coordination games: The Dutch Top 2000 pop song ranking
The Dutch Top 2000 pop song ranking has been broadcast each year since 1999 between Christmas and New Year’s Eve. As a nationwide event, it receives cult status in the Netherlands. In this paper, it is argued that rankings are coordination games. To demonstrate this, statistical methods are applied, first to analyze the extent to which competition prevails between pop songs. While conventional charts collect pop song rankings on a commercial basi…
The slippery slope framework on tax compliance: An attempt to formalization
Behavioral dynamics of tax evasion – A survey
Balancing ‘full life’: An economic approach to the route to happiness
The political economy of smoking regulation and taxation
Progressive Taxation as a Means for Improving Competitive Balance
The existing instruments for improving the competitive balance within a sports league, such as revenue sharing, restrictions on free agency and salary caps, all have their shortcomings. In this paper, we show that a progressive sports tax, the revenues of which are not redistributed to smaller teams in the league, could be a better instrument. From the broader perspective of the theory of optimum taxation, this instrument may have advantages as w…
Endogenous fertility, altruistic behavior across generations, and social security systems
Perspektiven sozialer Mindestsicherung
The slippery slope framework on tax compliance: An attempt to formalization
Behavioral dynamics of tax evasion – A survey
Migration, Cultural Identity and Diasporas An Identity Economics Approach
Besides effects on economic well-being, migration of people with distant cultural backgrounds may also have large effects on people's cultural identity. In this paper, the identity economics of Akerlof and Kranton (2000) is applied to migration. Accordingly, it is assumed that the utility of both the immigrants and the native population encompasses economic well-being and cultural identity. The migration effect on cultural identity depends, among…
Progressive Taxation as a Means for Improving Competitive Balance
The existing instruments for improving the competitive balance within a sports league, such as revenue sharing, restrictions on free agency and salary caps, all have their shortcomings. In this paper, we show that a progressive sports tax, the revenues of which are not redistributed to smaller teams in the league, could be a better instrument. From the broader perspective of the theory of optimum taxation, this instrument may have advantages as w…
Value‐maximizing football clubs
In this paper, football clubs are modeled as value‐maximizing enterprises. With a long‐term perspective in this framework, players are not only factors of production, but also assets of the club. It is shown that talent investment is higher with value‐maximization than with profit maximization for homogeneous football clubs. Club heterogeneity is then modeled by different time‐horizons regarding future profits, which leads to asymmetric levels of…
Balancing ‘full life’: An economic approach to the route to happiness
The political economy of smoking regulation and taxation
Perspektiven sozialer Mindestsicherung
Endogenous fertility, altruistic behavior across generations, and social security systems
Progressive Taxation as a Means for Improving Competitive Balance
The existing instruments for improving the competitive balance within a sports league, such as revenue sharing, restrictions on free agency and salary caps, all have their shortcomings. In this paper, we show that a progressive sports tax, the revenues of which are not redistributed to smaller teams in the league, could be a better instrument. From the broader perspective of the theory of optimum taxation, this instrument may have advantages as w…
The political economy of smoking regulation and taxation
Balancing ‘full life’: An economic approach to the route to happiness
The slippery slope framework on tax compliance: An attempt to formalization
Behavioral dynamics of tax evasion – A survey
Memorability of Nobel Prize laureates in economics
In this article, a measure for the Relative Memorability of Nobel Prize winners is proposed, based on an exponential forgetting curve. The intention is to provide a measure that captures the fading nature of memories with respect to individual Nobel Prize winners in the cultural collective memory. For fame and achievement of Nobel Prize laureates, measurement methods are already developed. However, from a cultural viewpoint, the question is how w…
Rankings as coordination games: The Dutch Top 2000 pop song ranking
The Dutch Top 2000 pop song ranking has been broadcast each year since 1999 between Christmas and New Year’s Eve. As a nationwide event, it receives cult status in the Netherlands. In this paper, it is argued that rankings are coordination games. To demonstrate this, statistical methods are applied, first to analyze the extent to which competition prevails between pop songs. While conventional charts collect pop song rankings on a commercial basi…
Migration, Cultural Identity and Diasporas An Identity Economics Approach
Besides effects on economic well-being, migration of people with distant cultural backgrounds may also have large effects on people's cultural identity. In this paper, the identity economics of Akerlof and Kranton (2000) is applied to migration. Accordingly, it is assumed that the utility of both the immigrants and the native population encompasses economic well-being and cultural identity. The migration effect on cultural identity depends, among…
Chocolate consumption and Noble laureates
At first glance, the positive correlation of chocolate consumption per capita and the accumulated number of Nobel laureates per capita, as reported by Messerli (2012), seems spurious. The intention of this paper is to check whether this correlation vanishes if relevant covariates and a sophisticated estimation method are employed. A two-stage Heckman selection model is estimated where the stock of Nobel laureates per capita is regressed on chocol…
Value‐maximizing football clubs
In this paper, football clubs are modeled as value‐maximizing enterprises. With a long‐term perspective in this framework, players are not only factors of production, but also assets of the club. It is shown that talent investment is higher with value‐maximization than with profit maximization for homogeneous football clubs. Club heterogeneity is then modeled by different time‐horizons regarding future profits, which leads to asymmetric levels of…
Cultural tightness, trust, and power in enforcing tax compliance
The so-called Cultural Tightness–Looseness (CTL) concept intends to describe the socio-cultural foundation of societies by the strictness of social norms. In this paper, CTL is used to investigate its relevance to enforcing tax compliance. The CTL concept is formalised by structural payoff matrices for the confrontation between citizens and officials. Social norms and their impacts on the behaviour of the parties in a conflict are used to define …
The auditing game: The dark side of the private provision of a public good
The aim of auditing is to protect active and potential investors from accounting fraud. Nevertheless, as many auditing scandals have demonstrated, auditing has a dark side. Correct auditing is a public good provided by private auditing firms, but these firms are paid by the enterprise being audited. Therefore, audit firms may be dubbed as agents of two principals, the audited firm and the public. Reputation theory conjectures that auditors are di…
Economics (13 works) · Microeconomics (7 works) · Law (6 works) · Political science (6 works) · Psychology (6 works) · Sociology (6 works) · Public economics (5 works) · Business (4 works) · Computer Science (4 works) · Law (4 works)