Over millennia, mankind has used hard cash in various forms ranging from shells to gold coins and paper. More recently, cash has become unpopular in political circles, as it effectively restricts states’ power to tax (explicitly or via negative interest rates) or to survey and potentially...

Recent empirical studies have revealed prejudice based on country of origin in the Swiss naturalization system before courts banned closed ballot voting in 2003. Although the switch to elected councils has ameliorated the situation for the discriminated applicant groups, little has been known...

We study deception choices and deception detection in a tax compliance experiment. We find large systematic differences in individual deception abilities. Tax payers are conscious about their own deception abilities. The empirical outcomes are in line with a theory suggesting that tax payers...