In our tax evasion experiment each participant earns his income by solving intertemporal allocation tasks. The resulting income has to be declared in a tax return which is randomly verified. If tax evasion is detected, the subject is punished by a fixed penalty capturing the fact that (in...

In an overlapping generations experiment with multiple families participants can support their parents directly and thereby reduce their tax burden or rely on tax-financed old-age support. State productivity is captured by the factor with which total tax revenues are multiplied to determine...

During the last three decades the ascent of behavioral economics clearly helped tobring down artificial disciplinary boundaries between psychology and economics.Noting that behavioral economics seems still under the spell of the rational choicetradition – and, indirectly, of behaviorism – we...

Human decision making is a process guided by different and partly competing mo-tivations that can each dominate behavior and lead to different effects depending on strength and circumstances. “Over-stylizing” neglects such competing concerns and context-dependence, although it facilitates...

Previous studies have shown that decision makers are less other-regardingwhen their own payoff is risky than when it is sure. Empirical observationsalso indicate that people care more about identifiable than unidentifiableothers. In this paper, we report on an experiment designed to...

In a large scale newspaper experiment 5,132 readers of the German weekly, Die Zeit, participated in a three-person bargaining game. In our data analysis we focus on (1) the influence of age, gender, profession and the medium chosen for participation on bargaining behavior and on (2) the external...

We report on an experiment designed to explore the interrelation of otherregardingconcerns with attitudes towards risk and delay when the latterhave a social dimension, i.e., pertain to one's own and another person'spayos. For this sake, we compare evaluations of several prospects, eachof which...

Idiosyncratic risk attitudes are usually assumed to be commonly knownand restricted to own payos. However, the alternatives faced by a decisionmaker often involve risks for others' payos as well. Motivated by theimportance of other-regarding preferences in social interactions, this paperexplores...

Fairness is a strong concern as shown by dictator and ultimatum experiments. Efficiency, measured by the sum of individual payoffs, is a potentially competing concern in games such as the prisoners' dilemma. In our experiment participants can increase efficiency by gift giving. In the one-sided...

In a large scale newspaper experiment 5,132 readers of the German weekly, Die Zeit, participated in a three-person bargaining game. In our data analysis we focus on (1) the influence of age, gender, profession and the medium chosen for participation on bargaining behavior and on (2) the external...