Diese kumulative Dissertation beinhaltet einen Literaturüberblick, sowie vier empirische Studien, die die Wirkung von Steuerprüfungen und deren Konsequenzen auf wiederholte Steuerentscheidungen untersuchen. Ausgehend vom ökonomischen Standardmodell der Steuerhinterziehung wurde ein...

We study the impact of social reference points (SRPs) on decisions under uncertainty. Participants in an online experiment observed the earnings of a matched peer, which was either a high or low amount of money (SRP condition). Subsequently, they made decisions under different degrees of...

Focusing illusion describes how, when making choices, people may put disproportionate attention on certain attributes of the options and hence, causing those options to be overvalued. For instance, in deciding whether or not to take out a loan, people may focus more on getting the loan than on...