intuitive decision while others allow for extensive reflection time. To be able to pursue a deceptive strategy, however, a … dimension for dishonest decision-making and for the cognition process of the chance to deceive. We conduct a laboratory … opportunity and the conscious decision to misreport, reveals that more reflection time increases awareness of the misreporting …

intuitive decision while others allow for extensive reflection time. To be able to pursue a deceptive strategy, however, a … dimension for dishonest decision-making and for the cognition process of the chance to deceive. We conduct a laboratory … opportunity and the conscious decision to misreport, reveals that more reflection time increases awareness of the misreporting …

truthful reporting. We propose a decision-theoretic framework where individuals' willingness to pay for honest earnings is …

truthful reporting. We propose a decision-theoretic framework where individuals' willingness to pay for honest earnings is …

We find experimental evidence that the decision problem of tax compliance changes if subjects ́declarations are not …

are in line with a theory suggesting that tax payers make their choices whether to underreport or report truthfully on the …