This study aims to examine the effect of economic factors and psychological factors on dilemmas in tax reporting. This study considers psychological factors caused by the inconsistency of the traditional tax compliance model. The economic factors tested are fines and tax audits while the...

How does group identity affect belief formation? To address this question, we conduct a series of online experiments with a representative sample of individuals in the US. Using the setting of the 2020 US presidential election, we find evidence of intergroup preference across three distinct...