In diesem Arbeitspapier werden ökonomische und psychologische Forschungsergebnisse zur Steuermoral und Steuerhinterziehung diskutiert.

We examine how communication affects cooperation with the help of seven standard public goods experiments that only differ with respect to the medium of pre-play communication. Our treatments include bi-directional and unidirectional communication via (mostly electronic) auditory and/or visual...

This paper investigates (i) the robustness of hindsight bias in experimental assetmarkets, (ii) the time invariance of the different experimental risk elicitationmethods of certainty equivalents and binary lottery choices, and (iii) their correspondence.The results of our within-subjects...

We experimentally investigate whether individuals can reliably detect cooperators in an anonymous decision environment by allowing participants to condition their choices in an asymmetric prisoner's dilemma and a trust game (i) on their partner's donation share to a self-selected charity, and...

We investigate the gender specific inter-temporal allocation behavior ofspouses with different deterministic life expectations in an experimentwhere the gender of one's partner is known. In each period of theirlife both partners propose a consumption level one of which is thenrandomly...

In our experiment subjects first answer a personality questionnaire. They then take part in a 3-person game. In the game one player chooses between two possibilities. The first is an outside option which assigns a positive amount to that player, but leaves the two others empty-handed. The second...

Experimental sealed bid first price auctions with private values in which feedback onthe losing bids is provided yield lower revenues than auctions where this feedback isnot given. Furthermore, bids tend to be above the equilibrium predictions for riskneutral bidders. While the latter...

We examine the strategic behavior of leaders and followers in sequential duopoly experimentsin which followers either perfectly observe the leaders’ actions or else observe nothing. Ourexperiments show that consistent with the theory, leaders enjoy a greater first-mover advantagewhen followers...

For the Euro 2000 Soccer Championships an experimental asset market was conducted, with traders buying and selling contracts on the winners of individual matches. Market-generated probabilites are compared to professional bet quotas, and factors that are responsible for the quality of the market...

The internet facilitates interactive and asynchronous communication among human and artificial agents in large bilateral markets. As a consequence, new institutional structures are emerging in the new economy. I discuss a few core problems associated with the economic design of internet markets...