Working Papers

From Max Planck Institute for Tax Law and Public Finance
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2021: Productivity Shocks and Conflict: Biljana Meiske
2021: Contest Copycats: Adversarial Duplication of Effort in Contests: Jonas Send
2021: Collective Action in Intra-group Conflict with Fixed Budgets: Kai A. Konrad and Florian Morath
2021: Carrots, Sticks, or Simplicity? Field Evidence on What Makes People Pay TV Fees Abstract: We provide evidence on both innovative as well as known behavioral strategies aimed at improving tax compliance, using a unified environment of two large correspondence experiments (N=82,599 and N=51,142) with potential TV-fees evaders in the Czech Republic. We (i) simplify the original letter and add a QR code for easier registration; use two innovative text strategies aimed at (ii) the elicitation of preference for fee designation, and (iii) the explanation of fee purpose. We also employ strategies known in the literature but providing mixed results: highlighting (iv) legal consequences of non-compliance, (v) value of services for the fee, and (vi) social norms. Apart from the text treatments, we modify the envelopes by placing there (vii) a picture of a cartoon character (supported by a sticker inside), or (viii) a red inscription "Important", with the aim to stimulate recipients' reciprocity and attention. Our results show that the text simplification and highlighting legal consequences substantially improve effectiveness of the letter, which we self-replicate on a new sample two years later, while the remaining treatments do not improve over the baseline. The QR code brings only a modest improvement: Jana CahlÃkovÃ¡, Lubomir Cingl, KateÅ™ina ChadimovÃ¡ and Miroslav ZajÃÄ Ek
2021: Shifting Punishment on Minorities: Experimental Evidence of Scapegoating: Michal Bauer, Jana CahlÃkovÃ¡, Julie ChytilovÃ¡, GÃ©rard Roland and TomÃ¡Å¡ Å½elinskÃ½
2021: Effective Climate Policy Needs Non-Combustion Uses for Hydrocarbons: Kai A. Konrad and Kjell Erik Lommerud
2021: Contribution to a Public Good with Altruistic Preferences: Anwesha Banerjee
2021: Calamities, Common Interests, Shared Identity: What Shapes Altruism and Reciprocity?: Cevat Giray Aksoy, Antonio Cabrales, Mathias Dolls, Ruben Durante and Lisa Windsteiger
2021: Paternalism Attitudes and the Happiness Value of Fundamental Freedoms: Kai A. Konrad and Sven A. Simon
2021: Are pro-environment behaviours substitutes or complements? Evidence from the field: Raisa Sherif
2021: An Empirical Analysis of Stubborn Bargaining: Jonas Send and Marco Serena
2021: Collective Memories on the 2010 European Debt Crisis: Laura Arnemann, Kai Konrad and Niklas Potrafke
2020: When Economic and Health Crises Collide: The Effect of Covid-19 on Political Attitudes: Gianmarco Daniele, Andrea F.M. Martinangeli, Francesco Passarelli, Willem Sas and Lisa Windsteiger
2020: Fear and Loathing in Times of Distress Causal Impact of Social and Economic Insecurity on Anti-Immigration Sentiment: Gianmarco Daniele, Andrea F.M. Martinangeli, Francesco Passarelli, Willem Sas and Lisa Windsteiger
2020: The Volunteer's Dilemma in Finite Populations: Kai Konrad and Florian Morath
2020: Pecunia Non Olet: on the Self-selection Into (Dis)honest Earning Opportunities: Kai Konrad, Tim Lohse and Sven Simon
2020: Institutional Quality Causes Social Trust: Experimental Evidence on Trusting Under the Shadow of Doubt: Andrea F.M. Martinangeli, Marina Povitkina, Sverker C. Jagers and Bo Rothstein
2020: Winner's Effort Maximization in Large Contests: Stefano Barbieri and Marco Serena
2020: Overzealous Rule Makers: Stefano Barbieri and Kai Konrad
2020: Wind of Change? Experimental Survey Evidence on the COVID-19 Shock and Socio-Political Attitudes in Europe: Gianmarco Daniele, Andrea F.M. Martinangeli, Francesco Passarelli, Willem Sas and Lisa Windsteiger
2020: Bid Caps and Disclosure Policies: Bo Chen and Marco Serena
2020: Fair Representation in Primaries: Heterogeneity and the New Hampshire Effect: Stefano Barbieri and Marco Serena
2020: Curtailment of Civil Liberties and Subjective Life Satisfaction: Lisa Windsteiger, Michael Ahlheim and Kai Konrad
2020: Covid-19 Crisis Fuels Hostility against Foreigners: Vojtěch Bartoš, Michal Bauer, Jana Cahlikova and Julie Chytilova
2020: Limits of Personalization of Default Rules â€“ Towards a Normative Theory: Philip M. Bender
2019: We, the Rich: Inequality, Identity and Cooperation in Complex Societies: Andrea F.M. Martinangeli and Peter Martinsson
2019: Complete Information Pivotal-Voter Model with Asymmetric Group Size and Asymmetric Beneï¬ ts: Christos Mavridis and Marco Serena
2019: Conï¬‚ict Prevention by Bayesian Persuasion: Raphaela Hennigs
2019: Foretelling What Makes People Pay: Predicting the Results of Field Experiments on TV Fee Enforcement: Katerina Chadimova, Jana Cahlikova and Lubomir Cingl
2019: Immigration vs. Poverty: Causal Impact on Demand for Redistribution in a Survey Experiment: Andrea F.M. Martinangeli and Lisa Windsteiger
2019: Conflict between Non-exclusive Groups: Jonas Send
2019: Preemption contests between groups: Stefano Barbieri, Kai Konrad and David A. Malueg
2019: Contests with Supporters: Bharat Goel and Arijit Sen
2019: Appropriative Conflicts and the Evolution of Property Rights: Bharat Goel and Arijit Sen
2019: Attacking and Defending Multiple Valuable Secrets in a Big Data World: Kai Konrad
2018: Monopolistic Supply of Sorting, Inequality and Welfare: Lisa Windsteiger
2018: Anti-social Behavior in Groups: Michal Bauer, Jana Cahlikova, Dagmara Celik Katreniak, Julie Chytilova, Lubomir Cingl and Tomas Zelinsky
2018: Complete Information Pivotal-Voter Model with Asymmetric Group Size: Christos Mavridis and Marco Serena
2018: Sorting in the Presence of Misperceptions: Lisa Windsteiger
2018: Sequential Majoritarian Blotto Games: Tilman Klumpp and Kai Konrad
2018: Successful Opaque Management: Marco Serena
2018: Biasing Unbiased Dynamic Contests: Stefano Barbieri and Marco Serena
2018: Dynamics of the Market for Corporate Tax-Avoidance Advice: Kai Konrad
2018: Compliance in Teams - Implications of Joint Decisions and Shared Consequences: Tim Lohse and Sven Simon
2018: Hirschman's tunnel eï¬€ect goes abroad: International dimensions of social comparison and subjective well-being: Aart Gerritsen and Harald W. Lang
2017: The Redistributive Consequences of Segregation: Lisa Windsteiger
2017: A Step Change in Tax Transparency? An Event Study on How the Automatic Exchange of Information Did Not Affect Swiss Banks: Tim B.M. Stolper
2017: Harnessing Beliefs to Stimulate Efforts; on the Optimal Disclosure Policy in Contests: Marco Serena
2017: Appointed Public Officials and Local Favoritism: Evidence from the German States: Thushyanthan Baskaran and Mariana Lopes da Fonseca
2017: A Belief-based Theory for Private Information Games: Marco Serena
2017: Tax Mimicking in Local Business Taxation: Quasi-experimental Evidence from Portugal: Mariana Lopes da Fonseca
2017: Escalation in Dynamic Conflict: On Beliefs and Selection: Kai Konrad and Florian Morath
2017: Coordination via Redistribution: Andrea Martinangeli, Peter Martinsson and Amrish Patel
2017: Do What (You Think) the Rich Will Do: Inequality and Belief Heterogeneity in Public Good Provision: Andrea F. M. Martinangeli
2017: The Deterrence Effect of Whistleblowing â€“ An Event Study of Leaked Customer Information from Banks in Tax Havens: Niels Johannesen and Tim B.M. Stolper
2017: Sequential Lottery Contests with Multiple Participants: Nava Kahana and Doron Klunover
2017: How Stress Affects Performance and Competitiveness across Gender: Jana Cahlikova, Lubomir Cingl and Ian Levely

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