We conducted a framed field experiment to explore a situation where individuals have potentially competing social identities to understand how group identification and socialization affect in-group favoritism and out-group discrimination. The Dictator Game and the Trust Game were conducted in...

Increasing the tax compliance of self-employed business owners (particularly of trade-specific service providers) remains an ongoing challenge for tax authorities. From a compliance point of view, cash transactions are particularly problematic when services are paid for on the spot, as such...

Increasing the tax compliance of self-employed business owners (particularly of tradespecific service providers) remains an ongoing challenge for tax authorities. From a compliance point of view, cash transactions are particularly problematic when services are paid for on the spot, as such...

We conducted a framed field experiment to explore a situation where individuals have potentially competing social identities to understand how group identification and socialization affect ingroup favoritism and out-group discrimination. The Dictator Game and the Trust Game were conducted in...

Inspired by the work of Rubinstein, this study revisits data from a previous lab experiment to explore the relation between response times and tax compliance and understand the potential non-linearity between them by classifying decisions and individuals into compliance types. We find that...

This paper reports on a laboratory experiment designed specifically to test the influence of national pride on tax honesty while using a physiological marker to observe emotional responses to patriotic priming. Participants were exposed to one of three framing videos before earning income in a...

Sporting events can be seen as controlled, real-world, miniature laboratory environments, approaching the idea of "holding other things equal" when exploring the implications of decisions, incentives, and constraints in a competitive setting (Goff and Tollison 1990, Torgler 2009). Thus, a...