We analyze survey evidence on individuals’ willingness to sanction law violations - such as evading taxes, drunk driving and fare dodging - by disapproval or social exclusion. Our data show that people condition their willingness to sanction a norm violation on their belief about its...

We discuss survey evidence on individuals' willingness to sanction norm violations – such as evading taxes, drunk driving, fare dodging, or skiving off work – by expressing disapproval or social exclusion. Our data suggest that people condition their sanctioning behavior on their belief...

We discuss survey evidence on individuals' willingness to sanction norm violations - such as evading taxes, drunk driving, fare dodging, or skiving o work - by expressing disapproval or social exclusion. Our data suggest that people condition their sanctioning behavior on their belief about the...

We implement a randomized field experiment to study the impact of reminders on dental health prevention. Patients who are due for a check-up receive no reminder, a neutral reminder postcard, or reminders including additional information on the benefits of prevention. Our results document a...

This paper studies the evasion of TV license fees in Austria. We exploit border differentials to identify the effect of fees on evasion. Comparing municipalities at the low- and high-fee side of state borders reveals that higher fees trigger significantly more evasion. The central estimate from...

This paper studies the evasion of TV license fees in Austria. We exploit border differentials to identify the effect of fees on evasion. Comparing municipalities at the low- and high-fee side of state borders reveals that higher fees trigger significantly more evasion. The central estimate from...

We implement a field experiment to study the impact of reminder messages on dental health prevention. Patients who are due to schedule a check-up receive no reminder, a neutral reminder postcard, or reminders including additional information on the benefits of prevention. Our results document a...

A benchmark result in the political economy of taxation is that majority voting over a linear income tax schedule will result in an inefficiently high tax rate whenever the median voter has a below-average income. The present paper examines the role of tax avoidance for this welfare result. For...