This paper studies the role of beliefs about own performance or appearance for compliance at the customs. In an experiment in which underreporting has a higher expected payoff than truthful reporting we find: a large share, about 15-20 percent of the subjects, is more compliant if they have...

We study deception choices and deception detection in a tax compliance experiment. We find large systematic differences in individual deception abilities. Tax payers are conscious about their own deception abilities. The empirical outcomes are in line with a theory suggesting that tax payers...

This paper studies the effect of endogenous audit probabilities on reporting behavior in a face-to-face compliance situation such as at customs. In an experimental setting in which underreporting has a higher expected payoff than truthful reporting we find an increase in compliance of about 80%...

We study whether individuals in a face-to-face situation can successfully exert some lying effort to delude others. We exploit data from a laboratory experiment in which participants were asked to assess videotaped statements as being rather truthful or untruthful. The statements are...

We conduct a laboratory experiment of self-serving deceptive behavior and exogenously vary the level of reflection time. We find that time pressure leads to more honesty compared to sufficient contemplation time. Moreover, more reflection time increases awareness of the misreporting opportunity....

Der vorliegende Artikel wendet die Theorie über optimale Steuer-Transfer-Systeme an, um eine bestmögliche Relation zwischen Leistungen für Erwerbsfähige und Nichterwerbsfähige zu finden. An einem Beispiel in Anlehnung an die Arbeitsmarktsituation im Freistaat Sachsen werden mögliche...

Time is a crucial determinant of deception, since some misreporting opportunities come as a surprise and require an intuitive decision while others allow for extensive reflection time. To be able to pursue a deceptive strategy, however, a subject must be aware of the misreporting opportunity....

In today’s business environment, team work is omnipresent. But might teams be more prone toward non-compliance with laws and regulations than single individuals despite imminent neg-ative consequences of uncovering misconduct? The recent prevalence of corporate delinquencies gives rise to this...

We study the role of face-to-face interaction for gender differences in deceptive behavior and perceived honesty. In the first part, we compare women's to men's deceptive behavior using data from an incentivized income reporting experiment in which lies can be detected in the course of an audit....

We study the role of face-to-face interaction for gender differences in deceptive behavior and perceived honesty. In the first part, we compare women to men's deceptive behavior using data from an incentivized income-reporting experiment with three treatments. Reporting is fully computerized in...