Preference reversal concerns a systematic divergence between prices of lotteries and
subjects' expressed preferences for playing the respective lotteries. This article surveys the …

Tax evasion is a complex phenomenon which is influenced not just by economic motives but
by psychological factors as well. Economic-psychological research focuses on individual …

Much recent research has investigated whether values, social norms, and attitudes differ
across countries and whether these differences have measurable effects on economic …

We investigate the link between leadership, beliefs and pro-social behavior in social
dilemmas. This link is interesting because field evidence suggests that people's behavior in …

The focus for the Centre is research into individual and strategic decision-making using a
combination of theoretical and experimental methods. On the theory side, members of the …

Comprender el comportamiento tributario de losindividuos es complejo por el número de
variables que intervienen. La decisión de cumplimiento tributario no es sólo una …

We consider an economy composed of two regions. Each of them provides a public good
whose benefits reach beyond local boundaries. In case of decentralization, taxes collected …

This study examines the determinants of enforced tax compliance behavior of Malaysian
citizens where trust in tax authorities is assumed to be a mediator. Quota sampling method …

In our tax evasion experiment each participant earns his income by solving¡ ntertemporal
allocation tasks. The resulting income has to be declared in a tax return which is randomly …

Tax research mostly uses actual tax rates (“objective tax rates”) to analyze and explain tax
effects on taxpayers' decisions and tax distribution. In this study, we asked subjects to …