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Compliance with endogenous audit probabilities
Konrad, Kai A.; Lohse, Tim; Qari, Salmai - 2015
officer influences their endogenous audit probability. Higher compliance is driven by considerations about how own appearance …This paper studies the effect of endogenous audit probabilities on reporting behavior in a face-to-face compliance … reporting we find an increase in compliance of about 80% if subjects have reason to believe that their behavior towards an …
Persistent link: https://www.econbiz.de/10011294799
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Dubious Versus Trustworthy Faces - What Difference Does it Make for Tax Compliance?
Konrad, Kai A.; Lohse, Tim; Qari, Salmai - 2013
We find experimental evidence that the decision problem of tax compliance changes if subjects' declarations are not … probability does not change. Some subjects may fear that their picture looks rather dubious whereas others may believe that their … picture looks more trustworthy than average. Depending on these beliefs, they may adjust their compliance decisions. Our …
Persistent link: https://www.econbiz.de/10010319396
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Dubious versus trustworthy faces : what difference does it make for tax compliance?
Konrad, Kai A.; Lohse, Tim; Qari, Salmai - 2013
We find experimental evidence that the decision problem of tax compliance changes if subjects ́declarations are not … probability does not change. Some subjects may fear that their picture looks rather dubious whereas others may believe that their … picture looks more trustworthy than average. Depending on these beliefs, they may adjust their compliance decisions. Our …
Persistent link: https://www.econbiz.de/10009786030
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Compliance with endogenous audit probabilities
Konrad, Kai A.; Lohse, Tim; Qari, Salmai - 2015
officer influences their endogenous audit probability. Higher compliance is driven by considerations about how own appearance …This paper studies the effect of endogenous audit probabilities on reporting behavior in a face-to-face compliance … reporting we find an increase in compliance of about 80% if subjects have reason to believe that their behavior towards an …
Persistent link: https://www.econbiz.de/10011292818
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Dubious Versus Trustworthy Faces - What Difference Does it Make for Tax Compliance?
Konrad, Kai A.; Lohse, Tim; Qari, Salmai - CESifo - 2013
We find experimental evidence that the decision problem of tax compliance changes if subjects’ declarations are not … probability does not change. Some subjects may fear that their picture looks rather dubious whereas others may believe that their … picture looks more trustworthy than average. Depending on these beliefs, they may adjust their compliance decisions. Our …
Persistent link: https://www.econbiz.de/10010690382
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Deception Under Time Pressure : Conscious Decision or a Problem of Awareness?
Konrad, Kai A. - 2017
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....
Persistent link: https://www.econbiz.de/10012945055
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What were you thinking? : decision theory as coherence test
Gilboa, Itzhak; Samuelson, Larry - In: Theoretical economics : TE ; an open access journal in … 17 (2022) 2, pp. 507-519
Decision theory can be used to test the logic of decision making - one may ask whether a given set of decisions can be justified by a decision-theoretic model. Indeed, in principal-agent settings, such justifications may be required - a manager of an investment fund may be asked what beliefs she...
Persistent link: https://www.econbiz.de/10013273754
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Deception under time pressure : conscious decision or a problem of awareness?
Konrad, Kai A.; Lohse, Tim; Simon, Sven A. - 2017
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....
Persistent link: https://www.econbiz.de/10011723505
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The evolution of decision and experienced utilities
Robson, Arthur John; Samuelson, Larry - In: Theoretical economics : TE ; an open access journal in … 6 (2011) 3, pp. 311-339
Psychologists report that people make choices on the basis of "decision utilities'' that routinely overestimate the "experienced utility'' consequences of these choices. This paper argues that this dichotomy between decision and experienced utilities may be the solution to an evolutionary design...
Persistent link: https://www.econbiz.de/10011691165
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Optimal Bunching Without Optimal Control
Nöldeke, Georg; Samuelson, Larry - 2005
Persistent link: https://www.econbiz.de/10014062837