Steuerehrlichkeit ist ein Thema, das jeden Bürger direkt betrifft. Daher hat die aktuelle Steuerhinterziehungsaffäre um Stiftungen in Liechtenstein besonders großes öffentliches Interesse gefunden. Warum werden Steuern hinterzogen? Hängt die Steuermoral von einer als gerecht empfundenen...

This humoristic piece pretends to offer a candidacy for the John Bates Clark Medal.

We analyze the effect of electoral turnout on incumbency advantages by exploring mayoral elections in the German state of Bavaria. Mayors are elected by majority rule in two‐round (runoff) elections. Between the first and second ballot of the mayoral election in March 2020, the state...

Inspired by the work of Rubinstein, this study revisits data from a previous lab experiment to explore the relation between response times and tax compliance and understand the potential non-linearity between them by classifying decisions and individuals into compliance types. We find that...