When do beliefs, about the values of others, affect tax compliance and honesty?

Tom Kisters

When do ex-ante beliefs about the values of others affect compliance and honesty? To answer this question, we conduct an experiment, in which subjects face repeated trade-offs between monetary gain and honesty. As a source of exogenous variation, half of the subjects were told that their choices would be shared with the other subjects in the room. We show that: 1) the belief that peers value honesty more, (only) leads to a crowding-in effect when these subjects know that their choices will become public. 2) the crowding-in effect is dependent on ex-ante beliefs about the values of others

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Year of publication:	2022
Authors:	Kisters, Tom
Publisher:	[Vienna] : WU Vienna University of Economics and Business
Subject:	Social Norms \| Injunctive Norms \| Tax Compliance \| Honesty \| Soziale Norm \| Social norm \| Steuermoral \| Tax compliance \| Experiment \| Theorie \| Theory \| Normbefolgung \| Legal compliance \| Verhaltensökonomik \| Behavioral economics