Walter Eucken Institut, Goethestraße 10, 79100 Freiburg
Session I: VAT Evasion I
Overclaimed Refunds, Undeclared Sales, and Invoice Mills: Nature and Extent of Noncompliance in a Value-Added Tax, Prof. Dr. Mazhar Waasem (Manchester University)
The Incidence of Tax Evasion, Dr. Zareh Asatrayan (ZEW Mannheim)
Session II: VAT Evasion II
The Effect of Income Tax Deductibility of Services on VAT Evasion, Dr. Boryana Madzharova (University Erlangen-Nürnberg)
Collaborative Tax Evasion in the Provision of Services to Consumers – A Field Experiment, Dr. Sarah Necker (Walter Eucken Institut)
Session III: Testing Enforcment Strategies in the Field
A Field Experiment on Tax and Social Security Compliance in Bulgaria, Prof. Dr. Philipp Doerrenberg (Mannheim University)
Shaming for Tax Enforcement: Evidence from a New Policy, Prof. Dr. Nadja Dwenger (Hohenheim University)
Session IV: Salience of Policy Instruments
Salience, Simplification, and Compliance, Prof. Dr. Christian Traxler (Hertie School of Governance)
The Effect of Notches on Tax Evasion – Evidence from the Lab, Katharina Pfeil, M.A. (Walter Eucken Institut)
Session V: Withholding-Tax Non-Compliance
Withholding-Tax Non-Compliance: The Case of Cum-Ex Stock-Market Transactions, Prof. Dr. Thiess Büttner (University Erlangen-Nürnberg)
Session VI: Tax Compliance and Specific Groups
Mental Accounting of Self-employed Taxpayers: A Psychological Perspective on Managing the Tax Due, Dr. Stephan Mühlbacher (University of Vienna)
How to Achieve Tax Compliance by the Wealthy: A Review of the Literature and Agenda for Research and Policy, Dr. Katharina Gangl (Institut für höhere Studien Wien)
Session VII: Testing Enforcment Strategies in the Lab
Less Cheating? The Effects of Prefilled Tax Return on Tax Compliance Behavior, Prof. Dr. Martin Fochmann (Köln University)
Compliance in Teams – Implications of Joint Decisions and Shared Consequences, Prof. Dr. Tim Lohse (HWR Berlin)