(Working Papers SES ; 503)
In India, as in many developing countries, female sterilization is the main contraceptive method: 37% of women older than 25 are sterilized. However, no economic study assesses the effect of sterilization, providing guidance on efficient reproductive health policies. We analyze the consequences of sterilization for maternal health, considering the endogeneity of the decision. We exploit that...
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(Working Papers SES ; 502)
In developing countries, the opportunity costs of children’s time can significantly hinder universal education. This paper studies one of these opportunity costs: we estimate the agricultural productivity of children aged 10 to 15 years old using the LSMS-ISA panel survey in Tanzania. Since child labor can be endogenous, we exploit the panel structure of the data and instrument child labor...
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(Working Papers SES ; 498, revised)
We study the effect of dividend taxes on the payout and investment policy of listed firms and discuss their implications for agency problems. To do so, we exploit a unique setting in Switzerland where some, but not all, firms were suddenly able to pay tax-exempted dividends to their shareholders following the corporate tax reform of 2011. Using a difference-indifferences specification, we...
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(Working Papers SES ; 501)
Purpose—Although multi-brand loyalty (MBL) in consumer markets has been identified in previous brand loyalty research, empirical studies have not yet explored the facets of its different types. This article seeks a deeper understanding of MBL by investigating its different types and facets. Design/methodology/approach—This study uses a sequential, qualitatively-driven mixed method design...
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(Working Papers SES ; 500)
Mediation analysis aims at evaluating the causal mechanisms through which a treatment or intervention affects an outcome of interest. The goal is to disentangle the total treatment effect into an indirect effect operating through one or several observed intermediate variables, the so-called mediators, as well as a direct effect reflecting any impact not captured by the observed mediator(s)....
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(Working Papers SES ; 499)
This paper presents the outcomes of an anti-corruption educational intervention among Ukrainian students based on an online experiment. More than 3,000 survey participants were randomly assigned to one of three different videos on corruption and its consequences (treatment groups) or a video on higher education (control group). The data suggest a high level of academic dishonesty and...
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(Working Papers SES ; 498)
We study the effect of dividend taxes on the payout and investment policy of listed firms and discuss their implications for agency problems. To do so, we exploit a unique setting in Switzerland where some, but not all, firms were suddenly able to pay tax-exempted dividends to their shareholders following the corporate tax reform of 2011. Using a difference-in-differences specification, we...
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In: Verbands-Management, 2018, vol. 44, no. 3, p. 6-13
Der Beitrag beschreibt vorerst die Besonderheiten der Finanzierung in Nonprofit- Organisationen und thematisiert die Vielfalt der Finanz- und Ressourcenquellen, die einer NPO zur Verfügung stehen. Anschliessend zeigt er auf, dass NPO gerade auch im Finanzbereich mit einer Reihe von Herausforderungen konfrontiert sind, welche dazu führen, dass ein systematisches und professionelles...
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In: Verbands-Management, 2018, vol. 44, no. 3, p. 14-20
Die VMI Gehaltsstudie bei rund 300 Schweizer Verbänden und anderen NPO zeigt, dass Unterschiede in der Bezahlung der Geschäftsführerinnen und Geschäftsführer in erster Linie auf die Organisationsgrösse zurückzuführen sind. Darüber hinaus spielen weitere Faktoren, wie die Branche, aber auch Alter und Geschlecht sowie der berufliche Werdegang vor dem Stellenantritt eine Rolle. Im...
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In: Verbands-Management, 2018, vol. 44, no. 3, p. 34-44
Nonprofit-Organisationen (NPO) zeichnen sich im Vergleich zu Wirtschaftsbetrieben durch eine ausgeprägte Missions- und Werteorientierung aus. Dementsprechend wird oft davon ausgegangen, dass die Mitarbeiter von NPO eine vergleichsweise hohe Übereinstimmung in ihren Einstellungen und Werthaltungen aufweisen: sowohl zwischen den Mitarbeitern und der Organisation, als auch unter den...
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