Tax noncompliance is a quantitatively important phenomenon that significantly affects government revenues, and thus raises challenging questions about the determinants of tax reporting and the appropriate design of a tax system. This paper provides empirical insights regarding the nature of tax...

Cet article relate les résultats d’une expérience portant sur les incitations à contribuer à la protection de l’environnement. Il s’agit plus précisément de comparer l’efficacité des politiques de préservation des biens environnementaux et celles visant à améliorer les...

Cet article relate les résultats d’une expérience portant sur les incitations à contribuer à la protection de l’environnement. Il s’agit plus précisément de comparer l’efficacité des politiques de préservation des biens environnementaux et celles visant à améliorer les...

Microfinance is generally associated with high repayment rates. However, it is not clear whether the success of microfinance results only from the use of group lending or is also due to other mechanisms such as peer sanctioning or dynamic incentives induced by long-term relationships that are...

We study antisocial preferences in simple money-burning tasks. A decision maker can choose whether or not to reduce another person's payoff at an own cost. We vary across tasks the initial endowment of the decider and the victim. We find that most conventional expectations are refuted: Subjects...

We use skin conductance responses and self-reports of hedonic valence to study the emotional basis of cooperation and punishment in a social dilemma. Emotional reaction to free-riding incites individuals to apply sanctions when they are available. The application of sanctions activates a...

We use skin conductance responses and self-reports of hedonic valence to study the emotional basis of cooperation and punishment in a social dilemma. Emotional reaction to free-riding incites individuals to apply sanctions when they are available. The application of sanctions activates a...

The World Trade Center attack has shed light on the urgent need to implement preventing measures against terrorism and to enhance cooperation in the global security system for all countries. However, international coordination cannot be taken for granted. It is often ineffective and likely to...