Jacobsen, Catrine; Piovesan, Marco - Institut for Fødevare- og Ressourceøkonomi, … - 2015
In this paper, we test whether increased salience of a tax charge increases dishonesty using a version of the die-under-cup paradigm. Participants earn money in proportion to the outcome reported and, thus, have an incentive to over-report. We find a significant increase in high outcomes in the...