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Understanding individual decision-making to inform policy making Behavioral Economics

In economics, most approaches to analyzing behavior have traditionally been based on the standard neoclassical economic model of behavior, in which an individual is assumed to be a fully rational, self-controlled, and utility-maximizing decisionmaker.

However, it is increasingly recognized that individuals do not always behave in ways that are consistent with this standard model. Behavioral economics applies methods and evidence from other social sciences such as psychology to study economic decisions and behavior. This approach is based on the belief that increasing the realism with which individual behavior is seen will improve the ability to devise effective policies.

Our team uses administrative data, field and laboratory experiments, as well as surveys to understand economic decision-making. In particular, we investigate determinants of tax evasion, the effects of tax audits and other behavioral interventions to increase compliance, and behavioral responses to complexity in tax law.

Behavioral Economics Projects

Behavioural Responses to Unfair Institutions: Experimental Evidence on Rule Compliance, Norm Polarisation, and Trust

Supported by the Kuratorium Freiburger Schule / Forum Ordnungspolitik

SIMON COLUMBUS, LARS P. FELD, MATTHIAS KASPER and MATTHEW D. RABLEN


Fiscal Literacy, Economic Attitudes and Preferences

Supported by the Kuratorium Freiburger Schule / Forum Ordnungspolitik

LILITH BURGSTALLER, ARRITA DOMI, AMANDA MÄRZ and MATTHIAS KASPER


You’ve Got Mail: The Specific Deterrence Implications of Increased Reliance on Correspondence Audits

SEBASTIAN BEER, BRIAN ERARD, MATTHIAS KASPER and ERICH KIRCHLER


Tax Morale and Tax Compliance: A Meta-Analysis

YUVAL FELDMAN, YONI SLATER, EWOUT MEIJER and MATTHIAS KASPER


Improving Honesty in an Honor System – a Field Experiment

ROBERT BÖHM, MARINA GROSS, MATTHIAS KASPER and QUINYU XIAO


You Don’t Need an Invoice, Do You? An Online Experiment on Collaborative Tax Evasion

supported by the Gesellschaft für experimentelle Wirtschaftsforschung (GfeW) and the Wissenschaftlichen Gesellschaft at the University of Freiburg

LILITH BURGSTALLER and KATHARINA PFEIL


Incentives, Fines, and Social Norms – An Online Experiment

Supported by the Wissenschaftlichen Gesellschaft at the University of Freiburg

AMANDA MÄRZ, MATTHIAS KASPER und SARAH NECKER


Speaking Up Against Tax Evasion in a High-Evasion Environment? Why Whistleblowing May Not be the Solution in Collaborative Settings

supported by the Wissenschaftliche Gesellschaft at the University of Freiburg

LILITH BURGSTALLER und KATHARINA PFEIL


Do Household Tax Credits Increase the Demand for Legally Provided Services?

supported by the Wissenschaftliche Gesellschaft at the University of Freiburg and the IREF

LILITH BURGSTALLER, ANNABELLE DOERR and SARAH NECKER


Current publications

2023 Nudges, Boosts, and Sludge: Using New Behavioral Approaches to Improve Tax Compliance

Economies 2023, 11(9), 223 (JAMES ALM, LILITH BURGSTALLER, ARRITA DOMI, MATTHIAS KASPER UND AMANDA MÄRZ).

2023 Individuals benefit individual out-group members rather than harm in-group members

Proceedings of the National Academy of Sciences, 120 (12), März 2023, e2301107120 (mit ROBERT BÖHM, QINYU XIAO und SIMON COLUMBUS).

pnas.org

2023 Tax Compliance After an Audit: Higher or Lower?

Journal of Economic Behavior & Organization, 207, 2023, S. 157–151 (MATTHIAS KASPER und MATTHEW D. RABLEN).

sciencedirect.com

2023 How to Incentivize Tax Compliance when Households Demand Services? What Works (Better) and General Limitations*

EconPol/Forum 1/2023, Volume 24, S. 38–41 (LILITH BURGSTALLER und SARAH NECKER).

econpol.eu

2022 Using Behavioral Economics to Understand Tax Compliance

Economic and Political Studies, 2022 (mit JAMES ALM).

tandfonline.org

2022 The economic crisis during the COVID-19 pandemic has a negative effect on tax compliance: Results from a scenario study in Austria

Journal of Economic Psychology, 2022 (mit ANDRE J. HARTMANN, KATHARINA GANGL, ERICH KIRCHLER, MARTIN G. KOCHER, MARTIN MUELLER, AXEL SONNTAG).

cesifo.org

2022 Tax-Rate Biases in Tax Decisions: Experimental Evidence

Journal of the American Taxation Association, 2022 (mit HARALD J. AMBERGER und EVA EBERTHARTINGER)

publications.aaahq.org

2022 Audits, Audit Effectiveness, and Post-Audit Tax-Compliance

Journal of Economic Behavior and Organization, 195, 2022, S. 87–102 (mit JAMES ALM)

sciencedirect.com

2022 Fakten statt Stimmungslage – Update zum Malteser Migrationsbericht 2021

Bericht im Auftrag der Malteser Deutschland, Köln, Mai 2022 (LILITH BURGSTALLER, LARS P. FELD und KATHARINA PFEIL).

malteser.de

2022 You Don’t Need an Invoice, Do You? An Online Experiment on Collaborative Tax Evasion

Freiburger Diskussionspapiere zur Ordnungsökonomik No. 22/6, Walter Eucken Institut, Freiburg, Juni 2022 (LILITH BURGSTALLER and KATHARINA PFEIL).

eucken.de

2022 Working in the Shadow: Survey Techniques for Measuring and Explaining Undeclared Work

Journal of Economic Behavior and Organization 200, 2022, S. 661 – 671 (LILITH BURGSTALLER, LARS P. FELD und KATHARINA PFEIL). Überarbeitete Fassung von: CESifo Working Paper No. 9810, München 2022.