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%...

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%...

This study examines whether other-regarding preferences (ORPs) can predict cheating for different beneficiaries: cheating for-self, and other-regarding cheating for an in-group or an out-group member. The results show that, on the one hand, more prosocial subjects cheat less for self compared to...