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 (mit LILITH BURGSTALLER).
eucken.de
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
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
The Effect of Losing and Winning on Cheating and Effort in Repeated Competitions
SARAH NECKER and FABIAN PAETZEL
Notches and Tax Evasion – A Laboratory Experiment
supported by the Wissenschaftliche Gesellschaft at the University of Freiburg
LARS P. FELD, SARAH NECKER and 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
