Konrad, Kai A.; Lohse, Tim; Qari, Salmai - In: Journal of Economic Behavior & Organization 107 (2014) PA, pp. 25-39
We study deception choices, the self-selection of capable and less capable deceivers and deception detection in a tax compliance experiment. We find large systematic differences between whether subjects are perceived as honest or as dishonest. Taxpayers are seemingly aware of these perceptions....