Taxation, Social Norms and Compliance

Conference Program
Taxation, Social Norms and
Compliance
March 6-8, 201 4
Nuremberg, Germany
www.cebid.fau.eu
P ROGRAM AT A G LANCE
THURSDAY, M ARCH 6
F RIDAY, M ARCH 7
S ATURDAY, M ARCH 8
1 3.00
9.00
9.00
Registration and Snack
1 3.30
Opening Ceremony
1 4.00
Sessions 1
1 5.00
Coffee Break
1 5.30
Keynote Lecture 1
Martin Kocher
(LMU Munich)
1 6.30
Coffee Break
1 6.45
Sessions 2
1 8.30
Transfer: Check-In Hotel
20.00
Dinner
Barfüßer, Nuremberg
Practitioners Session and
Session 3
1 0.30
Poster Session 1 and Coffee
Break
11 .30
Keynote Lecture 2
Erich Kirchler
(University of Vienna)
1 2.30
Lunch
1 3.30
Sessions 6
1 0.00
Coffee Break
1 0.30
Keynote Lecture 4
Jacob Goeree
(University of Zurich)
11 .30
Poster Session 3 and Snack
1 2.30
Sessions 7
Sessions 4
1 3.40 - 1 6.30
1 4.30
Former Nazi Party Rally
Grounds
Coffee Break
1 5.00
Keynote Lecture 3
Joel Slemrod
(University of Michigan)
1 6.00
Poster Session 2 and Coffee
Break
1 7.00
Sessions 5
1 8.30
Conference Dinner
Faber-Castell Castle
Taxation, Social Norms and Compliance
Transfer and Guided Tour
WELCOME TO N UREMBERG
Dear conference participant,
We warmly welcome you to the conference “Taxation, Social Norms, and Compliance” in
Nuremberg!
The conference is part of the Emerging Fields Initiative of FAU Erlangen-Nuremberg. This
initiative supports various interdisciplinary research groups aimed at addressing major
challenges of today’s societies. Our research group focuses on enhancing our
understanding of compliance decisions in taxation and related areas and contributes to the
design of appropriate legal institutions. The group comprises of researchers from
economics, business administration, law, psychology, sociology, and medicine. The
research activities will be further developed within the newly established “Center for
Economic Behaviour and Institution Design (cebid)”.
The conference on “Taxation, Social Norms, and Compliance” brings together scientists
from various disciplines, addressing the issues of social norms and tax compliance from
diverse perspectives. Tax compliance is one of those fields within social sciences that
definitely call for combining different methods and disciplines in academic research. The
fact that this behavior is hardly observable requires a mix of empirical, field and laboratory
studies to understand key phenomena. Complex legislation causes cooperation of law and
economics research, and various aspects of tax compliance make it necessary to broaden
the perspective and to include insights from psychology and sociology. Our keynote
lectures, as well as the selection of contributed papers and poster sessions reflect the
diversity of perspectives by featuring contributions from various disciplines. In addition to
the scientific program, we have also put together a practitioners session, which focuses on
innovative concepts in tax administration and their perceptions among practitioners.
The conference will take place in the historic Faber-Castell castle, which hopefully
contributes to an inspiring atmosphere, and is complemented by a social program that will
provide you with impressions of Nuremberg and opens opportunity for interaction. At this
point, we would like to express our gratitude particularly to GfK Verein for the sponsoring
of the conference dinner on Friday afternoon.
We wish all of you an inspiring conference and hope that you enjoy your time in
Nuremberg!
Thiess Büttner, Dirk Engelmann, Veronika Grimm,
Johannes Rincke, Matthias Wrede
www.cebid.fau.eu
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CONTENT
General Information................................................................................. 5
cebid and Conference.............................................................................. 5
Arrival....................................................................................................... 6
Taxi and Public Transportation................................................................. 8
Conference Location................................................................................ 1 0
Information about Nuremberg.................................................................. 1 2
Guided Tour on Saturday......................................................................... 1 3
After a Hard Day's Work.......................................................................... 1 4
Conference Program............................................................................... 1 6
Session Overview..................................................................................... 1 6
Keynote Speaker...................................................................................... 1 8
Practitioners............................................................................................. 22
Session Details........................................................................................ 23
Sessions.................................................................................................. 24
List of Participants.................................................................................. 34
Notes........................................................................................................ 41
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Taxation, Social Norms and Compliance
G ENERAL I NFORMATION
CEBID AND CONFERENCE
cebid consists of researchers from various disciplines, including economics, psychology,
sociology and neurosciences, who team up to address the relationship between taxation,
social norms and compliance.
Using state-of-the-art experimental and empirical methods, our work focuses on a
research agenda covering various dimensions of tax compliance and social norms.
The conference "Taxation, Social Norms and Compliance" aims to discuss current
theoretical and empirical research on the willingness and ability of taxpayers to cooperate
with tax authorities. For further information about cebid, visit www.cebid.fau.eu or contact
Prof. Dr. Veronika Grimm
Chair of Economic Theory
University of Erlangen-Nuremberg
Lange Gasse 20, 90403 Nuremberg, Germany
Phone: +49 911 5302 224
veronika.grimm@fau.de
www.cebid.fau.eu
5
ARRIVAL
Maritim Hotel
Maritim Hotel Nürnberg
Frauentorgraben 11
90443 Nürnberg
Phone: +49 (0) 911 2363 - 0
Fax: +49 (0) 911 2363 - 823
E-Mail: info.nur@maritim.de
Check-in: from 1 5.00 (luggage can be left in deposit before 1 5.00)
Check-out: until 1 2.00
The Maritim Hotel Nuremberg is located just a few meters from the central railway station
and a few kilometers from the highway and the airport. The Old Town with its famous
buildings and monuments is within walking distance. The distance from the central station
to the Maritim Hotel is about 400 meters.
How to get to the Maritim Hotel
From the airport:
1 . Take subway line U2 from "Flughafen" (airport) in the direction of "Röthenbach" to
"Hauptbahnhof" (central station)
2. Follow the signs to "Bahnhofsplatz" (located in front of the central station)
3. Continue on "Frauentorgraben" street
4. The Maritim Hotel is located on the left hand side
From the central station:
1 . Follow the signs to "Bahnhofsplatz" (located in front of the central station)
2. Continue on "Frauentorgraben" street
3. The Maritim Hotel is located on the left hand side
In case you wish to take a taxi, taxi fares from the airport are approx. €1 5-20 (generally not
reimbursed).
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Taxation, Social Norms and Compliance
© openstreetmap - Mitwirkende
www.cebid.fau.eu
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TAXI AND P UBLIC TRANSPORTATION
Taxi
Phone: +49 (0) 911 1 941 0
www.taxi-nuernberg.de
Public Transportation Apps
VGN FahrInfo:
App for current public transportation timetable for Nuremberg.
(iPhone)
Öffi:
App for various modes of public transportation in many German cities. Please set the app
to the city "Nuremberg" or to the public transportation association VGN to get directions.
(Android)
HandyTicket:
App to buy an online ticket and to obtain information about the current timetable.
(iPhone)
(Android)
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Taxation, Social Norms and Compliance
Public transportation: ticket information
All connections described above are in "Preisstufe A" (price level A).
The "Einzelfahrschein" (single tickets) can be bought directly from the bus driver or at
ticket machines.
Several kinds of tickets are available. Those you might need are:
1 ) Einzelfahrschein (single ticket): €2.50; valid immediately, one way
2) Streifenkarte 5-Fahrten-Karte-A (5-ticket strip): €11 .90; validate one section per trip,
five trips in total
3) TagesTicket Solo (day pass Solo): €5.30; valid for one person all day, or for the entire
weekend if bought on a Saturday. It remains valid until 3.00 of the following day
4) TagesTicket Plus (day pass Plus): €9.1 0; valid for two adults all day, or for the entire
weekend if bought on a Saturday. It remains valid until 3.00 of the following day
The validity period depends on the price level of the ticket. For example, the ticket for
"Preisstufe A" (price level A) is valid for 90 minutes. For further information, visit
www.vgn.de.
Useful German words
Bahnhofsplatz - Central Station Square
Einzelfahrschein - Single Ticket (bus / tram / train)
Erwachsener - Adult
Fahrschein - Ticket
Flughafen - Airport
Gleis - Platform
Haltestelle - Stop (bus / tram / train)
Hauptbahnhof - Central Station
Platz - Square
Preisstufe - Price Level
Straße - Street
Straßenbahn - Tram
Streifenkarte - Ticket Strip
TagesTicket - Daily Ticket
U-Bahn - Underground
www.cebid.fau.eu
9
CONFERENCE LOCATION : F ABER-CASTELL CASTLE
History
After the marriage of Ottilie von Faber and Alexander Graf zu Castell-Rüdenhausen in
1 898, the couple started building a new representative building next to the "Old Castle" of
Baron Lothar von Faber. The great "New Castle" was completed after three years of
construction from 1 903 to 1 906, and together with the Old Castle, winter garden, chapel
and cloister, it is grouped around a rectangular courtyard. Today the bell tower is a
landmark of the city Stein and the northern facade of the castle is reminiscent of a
traditional town hall.
Fortunately, the castle remained mostly unscathed through two world wars. For this
reason, it still offers authentic glimpses of a bygone era. After the outbreak of the Second
World War in 1 939, the Graf’s family left the castle. With the family departed, the castle
fulfilled many different functions over the years. During the war it was partly used by the
German military and in April 1 945, it was witness to a major part of German post-war
history. After the war, the castle was occupied by Allied troops and housed international
lawyers and the press during the Nuremberg Trials. It is also said that the writers Ernest
Hemingway and John Steinbeck lived in the castle while reporting for US newspapers.
After being used by the American officers’ club until 1 953, the castle stood empty for more
than 30 years. Not even the Graf’s family was interested in buying their castle back. As
part of the 225 years’ celebration of the company Faber Castell, the castle was opened to
the public. The Graf von Faber-Castell Castle accommodates different cultural, trade and
commerce events every year.
Photo: Faber­Castell
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Taxation, Social Norms and Compliance
Photo: Faber­Castell
Address
Schloß Faber-Castell in Stein
Nürnberger Strasse 2
90546 Stein
How to get to the castle...
... with the bus shuttle
Directions to the castle: there will be a bus shuttle to the conference leaving in front of the
Maritim Hotel on Thursday at 1 2.40. On Friday and Saturday, the bus shuttle will leave
from the same place at 8.1 0.
... with public transportation
From the central station or airport:
1 . Take subway line U2 in the direction of "Röthenbach" to "Röthenbach"
2. Transfer to the 63 bus in the direction of "Goethering" or to the 64 bus in the direction
of "Fabergut" to "Stein Schloss"
3. You can see the castle directly from the bus stop
Internet Access
Wireless Internet access is available in the castle. The name of the network is
"WLAN_Schloss". The password will be given to you during the registration.
www.cebid.fau.eu
11
I NFORMATION ABOUT N UREMBERG
Nuremberg boasts a unique mixture of tradition and modern influences. With 500,000
inhabitants, Nuremberg is the economic and cultural center of northern Bavaria, and the
center of the prospering Nuremberg Metropolitan Region with about 3.5 million inhabitants.
Its almost thousand years of history are still obvious in its cityscape. Nuremberg was first
mentioned in 1 050, on what is assumed to be the founding day of the city. In the Middle
Ages, the Imperial Diets (Reichstage) and courts convened at Nuremberg Castle
(Kaiserburg), giving Nuremberg the status of the unofficial capital of the Holy Roman
Empire. Dominated by the leading trading and merchant families, the city experienced an
economic and cultural heyday in the late 1 5th and early 1 6th century. World-famous artists
such as Albrecht Dürer worked in this city. In the 1 9th century, the first German railway
started operating between Nuremberg and the neighboring city of Fürth. It became a
symbol for Nuremberg's industrial spirit. Starting in 1 927 the Nazi movement selected
Nuremberg for its party rallies. In 1 935 the party rally was used to announce the
“Nuremberg Laws” which deprived German Jews of their rights of citizenship and paved
the way to the Holocaust. During World War II, Nuremberg was badly damaged. But, since
the Palace of Justice was spacious and largely undamaged and as a symbolic sign the
allied forces held the Nuremberg trials in the city between November 1 945 and October
1 946. After the reconstruction of the city center and an integration of modern architecture
in the post-war years, Nuremberg today presents itself as a successful blend of a lively
past and modern present.
Sightseeing & Culture
Nuremberg offers a wide variety of sights and cultural events. Over 30 museums house
exhibitions on a wide range of topics. Famous museums are the Germanische
Nationalmuseum, Germany's largest museum of cultural history, Albrecht Dürer's house
and the New Museum for Art and Design. For those interested in the city’s Nazi history, it
is recommended to visit the Reichsparteitagsgelände (Nazi party rally grounds) with its
documentation center. Those who prefer open-air exploration may take a look at some of
Nuremberg's many historical buildings. Besides the impressive imperial castle,
Nuremberg's churches and fountains are also worth a visit. And don't miss out on
Nuremberg's culinary experiences: try the famous Nürnberger Bratwurst, a grilled sausage
that is shorter and thinner than other bratwurst sausages.
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Taxation, Social Norms and Compliance
G UIDED TOUR ON S ATURDAY
1 3.40:
Departure at Schloss Faber-Castell
1 4.30 - 1 6.30: Guided tour in English of Nazi party rally grounds
("Reichsparteitagsgelände")
1 7.00:
Arrival at the central station / Maritim Hotel
The Nazi party rally grounds are situated in Nuremberg's southern districts around
Dutzendteich lake. They are a memorial of Nazi megalomania. The unfinished Congress
Hall, Zeppelin Grandstand, the Große Straße and the Documentation Centre Nazi Party
Rally Grounds remind of the National Socialist regime of terror. During the two-hour guided
tour, visitors can explore the Grounds where the national-socialist party held demonstrations and mobilized the masses. You can also visit the Grounds by yourself. The
permanent exhibition "Fascination and Terror" looks at the causes, the context and the
consequences of the National Socialist reign of terror. Afterwards, you can stop for a snack
at "Gutmann am Dutzendteich". In the evening, you can join a 90 minutes’ walk to the
most important sights in Nuremberg's city center.
Photo: Uwe Niklas
www.cebid.fau.eu
Photo: Uwe Niklas
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WHERE TO G O AFTER A H ARD D AY' S WORK...
Blok (A)
Klarissenplatz opposite the New Museum
for Art and Design
Bar with alternative flair
Open: Fri & Sat
20.00-03.00
Web: www.blok.im
Café und Restaurant Literaturhaus
(B)
Luitpoldstraße 6
Café, bistro and restaurant located in the
city center
Open: Mon-Sat
09.00-24.00
Sun
09.00-22.00
Web: www.restaurant-imliteraturhaus.de
Finnegan's Irish Pub (C)
Königstraße 80
Selection of Irish dishes, beers and
whiskeys
Open: Mon-Thu
11 .00-01 .00
Fri & Sat
11 .00-02.00
Sun
11 .00-01 .00
Web: www.finnegansirishpub.de
Gemein & Gefährlich
Lorenzer Straße 31
Bar and club
Open: Thu
1 9.00-02.00
Fri & Sat
21 .00-05.00
Web: www.gemeinundgefaehrlich.de
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Kontiki
Untere Wörth Straße 1 0-1 4
Bar and restaurant with South Pacific
atmosphere
Open: Mon-Wed
1 8.00-01 .00
Thu-Sat
1 8.00-02.00
Sun
1 8.00-01 .00
Web: www.kontiki.de
Leon's
Breite Gasse 91
Bar and restaurant situated on
Nuremberg's shopping boulevard
Open: Mon-Sat
09.00-01 .00
Web: www.leons-nuernberg.de
Marientorzwinger
Lorenzer Straße 33
Classical German pub with German
dishes, beers and cocktails
Open: Mon-Sun
11 .00-01 .00
Web: www.wirtshausmarientorzwinger.de
Mono Bar (D)
Grasersgasse 1
Small bar with alternative flair
Open: Tue-Sat
1 9.00-02.00
Web: monobar.blogsport.de
Taxation, Social Norms and Compliance
unauffindBAR
Untere Wörthstraße 7
Tapas, wide range of wines and cocktails.
Located in an old vaulted cellar
Open: Tue-Thu
1 9.00-01 .00
Fri & Sat
1 9.00-02.00
Zeit & Raum
Wespennest 2
French café and bistro
Open: Mon-Sun
Web: www.zeiti.net
09.00-02.00
© openstreetmap - Mitwirkende
www.cebid.fau.eu
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Taxation, Social Norms and Compliance
1 3.30 - 1 4.30
11 .30 - 1 2.30
1 0.30 - 11 .30
9.00 - 1 0.30
1 6.45 - 1 8.1 5
1 5.30 - 1 6.30
1 4.00 - 1 5.00
Erich Kirchler
James Alm
André Seidel
Anastasia Litina
Friday, March 7, 201 4
A3
Gonzalo Sánchez
Michael Hallsworth
Johannes Rincke
A2
Joerg Paetzold
James Alm
A1
Axel von Schwerin
Simon Jaeger
A4
Poster Session 1 , Poster Hall 1
Keynote Lecture 2
Henriette Bongers
Hanna Filipczyk
Sjoerd Goslinga
Frank Steenbock
Practitioners
Martin Kocher
Keynote Lecture 1
Opening Ceremony
1 3.30 - 1 4.00
Room A
Thursday, March 6, 201 4
Keynote Room
Time
Keith Ericson
Catherine Eckel
B4
Anastasia Danilov
Alexandros Karakostas
Jonas Fooken
B2
Yulia Paramonova
Gareth Myles
B1
Room B
Moti Michaeli
Luigi Mittone
C4
Katharina Gangl
Friedemann Richter
Jane Frecknall-Hughes
C2
Alex Rees-Jones
Rosella Levaggi
C1
Room C
S ESSION O VERVIEW
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1 2.30 - 1 3.30
11 .30 - 1 2.30
1 0.30 - 11 .30
9.00 - 1 0.00
1 7.00 - 1 8.00
1 6.00 - 1 7.00
1 5.00 - 1 6.00
Time
Climent Quintana-Domeque
Christian Traxler
Room A
Friday, March 7, 201 4
Jacob Goeree
Nadja Dwenger
Erik Ø. Sørensen
Poster Session 3, Poster Hall 2
A7
Keynote Lecture 4
Sebastian Spiegel
Ji Li
Room B
Carolin Holzmann
Johannes Becker
B5
Miguel Fonseca
Tim Lohse
B7
Diana Onu
Alessandro Santoro
Saturday, March 8, 201 4
A6
B6
Poster Session 2, Poster Hall 1
A5
Joel Slemrod
Keynote Lecture 3
Keynote Room
Amedeo Piolatto
Claude Fluet
C7
Ivar Krumpal
Silvia Tiezzi
C6
Tobias Cagala
Neslihan Uler
C5
Room C
KEYNOTE S PEAKER
Keynote Lecture 1 : Martin Kocher
Thursday, March 6
Keynote Room, 1 5.30 - 1 6.30
Chair: Johannes Rincke
Martin Kocher (LMU Munich)
Martin G. Kocher is Chair of Behavioral and
Experimental Economics at the Department of
Economics, LMU Munich. He has previously held
positions at the University of East Anglia, the University
of Amsterdam and the University of Innsbruck, where he
obtained his doctorate. Martin Kocher’s research
centers on the analysis of incentives on behavior, for
instance in auctions, in group decision-making, or in
drawing up contracts in principal-agent relationships. He
studies trust and reciprocity as well as social dilemmas (such as the private provision of a
public good) and norms. Martin Kocher’s work has been published in leading journals in
economics, including the American Economic Review, the Review of Economic Studies,
Management Science, the Economic Journal, and Games and Economic Behavior. He is
associate editor of the Journal of Economic Psychology and the Journal of Behavioral and
Experimental Economics, director of the experimental laboratory MELESSA at the
University of Munich, visiting professor at the Economics Department, University of
Gothenburg, adjunct professor at the Economics Department, Queensland University of
Technology, CESifo Research Fellow, and an executive board member of the Munich Risk
and Insurance Center. He has been involved in consultancy to the German Ministry of
Finance and the Government of Liechtenstein. Martin Kocher’s research has been
featured widely in the media, including the London Times, the Guardian, Business Week,
BBC, CNN, and German-language newspapers, magazines and TV stations. He is a
member of the Scientific Advisory Board of the European Forum Alpbach (EFA) and the
EFA Economic Symposium.
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Taxation, Social Norms and Compliance
Keynote Lecture 2: Erich Kirchler
Friday, March 7
Keynote Room, 11 .30 - 1 2.30
Chair: Matthias Wrede
Erich Kirchler (University of Vienna)
Erich Kirchler graduated in 1 979 in Psychology and
Human Anthropology at the University of Vienna,
Austria, and received his Habilitation in Psychology in
1 989 from the University of Linz, Austria. Since 1 992, he
has been professor of applied psychology (economic
psychology) at the Faculty of Psychology, University of
Vienna, Austria. He was invited to various European
universities as a guest professor and was a visiting
scholar at the University of Illinois, Urbana-Champaign,
USA, and ANU, Canberra, Australia. He was offered an appointment as a C4 professor at
the University of Erlangen-Nürnberg, and a C4 professorship at the University of Cologne,
both in Germany. His research focuses on money management in the household,
expenditures and credit use, and tax behavior. Most of his approximately 400 scientific
publications deal with these research fields. Relevant books are "Wirtschaftspsychologie:
Individuen, Gruppen, Märkte, Staat" (Economic Psychology: Individuals, Groups, Markets,
Nation-State) published by Hogrefe, Germany (2011 , 4th edition); “Arbeits- und
Organisationspsychologie“ (Work and Organisational Psychology) published by Facultas,
Austria (2011 , 3rd edition); "Conflict and Decision Making in Close Relationships",
published by Psychology Press, UK (2001 ), and "The Economic Psychology of Tax
Behaviour", published by Cambridge University Press, UK (2007).
www.cebid.fau.eu
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Friday, March 7
Keynote Lecture 3: Joel Slemrod
Keynote Room, 1 5.00 - 1 6.00
Chair: Thiess Büttner
Joel Slemrod (University of Michigan)
Joel Slemrod is the Paul W. McCracken Collegiate
Professor of Business Economics and Public Policy at
the Ross School of Business, and professor and chair of
the Department of Economics at the University of
Michigan. He also serves as director of the Office of Tax
Policy Research, an interdisciplinary research center
housed at the Business School. Professor Slemrod
received an A.B. degree from Princeton University in
1 973 and a PhD in economics from Harvard University
in 1 980. Before coming to Michigan, he was assistant professor from 1 979 to 1 985 and
associate professor from 1 985 to 1 987 at the University of Minnesota. Professor Slemrod
has been a consultant to the US Department of the Treasury, the Canadian Department of
Finance, the New Zealand Treasury, the South African Ministry of Finance, and the World
Bank, as well as to Marriott International and Merck & Co., Inc. He has been a member of
the Congressional Budget Office’s Panel of Economic Advisers, and has testified before
Congress on domestic and international taxation issues. From 1 992 to 1 998, Professor
Slemrod was editor of the National Tax Journal and from 2006 to 201 0 he was co-editor of
the Journal of Public Economics. From 2005 to 2006, he was president of the National Tax
Association. In 201 2 he received the most prestigious award of the National Tax
Association, the Daniel M. Holland Medal for distinguished lifetime contributions to the
study and practice of public finance.
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Taxation, Social Norms and Compliance
Keynote Lecture 4: Jacob Goeree
Saturday, March 8
Keynote Room, 1 0.30 - 11 .30
Chair: Veronika Grimm
Jacob Goeree (University of Zurich)
Jacob Goeree heads the ESEI Center for Market Design
at the University of Zurich. He is the president of the
Economic Science Association after having served as a
vice president from 2006 to 201 0 and as president-elect
from 2011 to 201 3. He is an editor of Experimental
Economics and associate editor at the Journal of
Economic Theory and at Games and Economic
Behavior. He is a fellow of the Econometric Society,
CEPR and CESifo, and a former fellow of the Alfred P.
Sloan Foundation. He was awarded a prize for best undergraduate thesis ("Location,
Location, Location", published in the Journal of Economic Theory) and a prize for most
successful alumnus of the Tinbergen Institute. He is the principal investigator of an ERC
Advanced Investigator grant and of two Swiss National Science Foundation grants, which
fund the center. His research interests include mechanism design including practical
auction and market design, political science, social networks and social learning, bounded
rationality, and experimental economics. He has been published in top general-interest
journals including the American Economic Review, Journal of Political Economy,
Econometrica, Review of Economic Studies, Journal of Economic Theory, Nature, the
Proceedings of the National Academy of Sciences, and the American Political Science
Review. His work has an important policy component and has influenced the design of
major spectrum auctions and markets for greenhouse gas pollution permits in Australia,
Canada, Europe, and the US.
www.cebid.fau.eu
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P RACTITIONERS
P Practitioners
Friday, March 7
Keynote Room, 09.00 - 1 0.30
Henriette Bongers (Program Director, Anti Money Laundring Center,
Netherlands)
Henriette Bongers is the director of the anti-money laundering program of the Dutch tax
and customs administration. She is responsible for the establishment of a multidisciplinary
center that stimulates an integral and international approach to combating money
laundering.
Hanna Filipczyk (Lawyer and tax adviser, Enodo Advisors, Poland)
Dr. Hanna Filipczyk is a tax adviser specializing in tax litigation. She gained experience in
the Big Four firms (Arthur Andersen, Ernst & Young in 2001 –2005) and Accreo Taxand
(where she worked between 2006 and 2011 ); she currently works with Enodo Advisors.
She holds degrees in law and philosophy and a PhD in law from the Nicolaus Copernicus
University in Toruń, Poland; at present she collaborates with the University on a project
basis. She is a member of the International Fiscal Association, Polish Branch. Her
research interests focus on the general theory of tax liabilities, legal interpretation in tax
matters, morality of taxation, and tax avoidance.
Sjoerd Goslinga (Netherlands Tax and Customs Administration, Research
and Marketing, Netherlands)
Dr. Sjoerd Goslinga is a senior researcher at the Research and Marketing department of
the Netherlands Tax and Customs Administration (NTCA). He is also a guest employee at
the Social and Organisational Psychology department of Leiden University. Before his
position with the NTCA, he worked at the Social Psychology department of VU University
Amsterdam (1 992–2003), where he also received his PhD in social psychology. His current
research focuses on determinants of tax compliance, regulation and enforcement policy.
He is a regular contributor to projects and publications of the OECD/Federation of Tax
Administrations.
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Taxation, Social Norms and Compliance
Frank Steenbock (Head of Global Tax, GfK SE, Germany)
Frank Steenbock is the Head of Global Tax of GfK SE and responsible for all global tax
matters. He can look back at 20 years of experience in international and German taxation.
Before joining GfK he served in global roles at Hoechst, Aventis, Schering (Bayer) and
Bombardier in Germany, France and Thailand. He has a strong record of global projects,
especially transfer pricing, tax planning, mergers and acquisitions and permanent
establishment issues as well as in process standardization. He holds a degree in
economics from the University of Applied Sciences in Hamburg, Germany.
S ESSION D ETAILS
Every paper is assigned 30 minutes in total: 20 minutes for presentation, 5 minutes
discussant's presentation and 5 minutes of general discussion. We would ask participants
to be timely in their presentations, to be fair to all presenters at the conference.
All presented papers at the conference “Taxation, Social Norms and Compliance” have a
discussant.
In the sessions with two papers, the presenters discuss each other’s work.
In sessions with three contributors, the second presenter is assigned to discuss the paper
of the first presenter, the third presenter is assigned to discuss the paper of the second,
and the first presenter discusses the paper of the third.
Furthermore, the last person to present in a session acts as the session chair.
www.cebid.fau.eu
23
S ESSIONS
A1
Thursday, March 6
Room A, 1 4.00 - 1 5.00
Unwilling, unable or uninformed to cheat? Tax evasion via (quasi-)selfreporting in Austria
J OERG P AETZOLD (U NIVERSITY OF S ALZBURG ); H ANNES WINNER
Truth or consequences? Honesty and dishonesty in taxpayer
communications in an enforcement regime
J AMES ALM (TULANE U NIVERSITY); D AVID B RUNER, M ICHAEL M CKEE
B1
Thursday, March 6
Room B, 1 4.00 - 1 5.00
The optimal information reporting and tax audit policy
YULIA P ARAMONOVA (U NIVERSITY OF M ICHIGAN )
The use of predictive analysis to increase tax compliance
G ARETH M YLES (U NIVERSITY OF E XETER); M ATTHEW RABLEN , N IGAR H ASHIMZADE
Thursday, March 6
C1
Room C, 1 4.00 - 1 5.00
Loss aversion motivates tax sheltering: evidence from U.S. tax returns
ALEX REES-J ONES (CORNELL U NIVERSITY)
Optimal dynamic tax evasion: a portfolio approach
ROSELLA LEVAGGI (U NIVERSITÀ D EGLI S TUDI DI B RESCIA); F RANCESCO M ENONCIN
24
Taxation, Social Norms and Compliance
Keynote Lecture 1 : Martin Kocher
Thursday, March 6
Keynote Room, 1 5.30 - 1 6.30
Chair: Johannes Rincke
Norm enforcement in social dilemmas
M ARTIN KOCHER (LMU M UNICH )
A2
Thursday, March 6
Room A, 1 6.45 - 1 8.1 5
The impact of low-cost intervention on tax compliance: regression
discontinuity evidence
G ONZALO S ÁNCHEZ (TEXAS A&M U NIVERSITY)
The behavioralist as tax collector: using natural field experiments to
enhance tax compliance
M ICHAEL H ALLSWORTH (I MPERIAL COLLEGE LONDON ); J OHN LIST, ROBERT M ETCALFE ,
I VO VLAEV
Extrinsic vs intrinsic motivations for tax compliance: evidence from a field
experiment in Germany
J OHANNES RINCKE (U NIVERSITY OF E RLANGEN -N UREMBERG ); N ADJA D WENGER, H ENRIK
KLEVEN , I MRAN RASUL
B2
Thursday, March 6
Room B, 1 6.45 - 1 8.1 5
Can contracts signal social norms? - Experimental evidence
ANASTASIA D ANILOV (U NIVERSITY OF COLOGNE ); D IRK S LIWKA
Obedience
ALEXANDROS KARAKOSTAS (U NIVERSITY OF E RLANGEN -N UREMBERG ); D ANIEL ZIZZO
Tax compliance and psychic costs: behavioral experimental evidence using
a psychological marker
J ONAS F OOKEN (JRC - E UROPEAN COMMISSION ); U WE D ULLECK, CAMERON N EWTON ,
ANDREA RISTL, M ARKUS S CHAFFNER, B ENNO TORGLER
www.cebid.fau.eu
25
Thursday, March 6
C2
Room C, 1 6.45 - 1 8.1 5
Regulatory fit increases efficacy of social norms' impact on tax compliance
KATHARINA G ANGL (U NIVERSITY OF VIENNA); J ANET KLEBER, E VA H OFMANN ,
ARND F LORACK
A factorial survey on the inheritance tax, social norms, and justice
F RIEDEMANN RICHTER (U NIVERSITY OF E RLANGEN -N UREMBERG ); M ARTIN ABRAHAM ,
KERSTIN LOREK, M ATTHIAS WREDE
Taxation: a matter of law or morality?
J ANE F RECKNALL-H UGHES (O PEN U NIVERSITY B USINESS S CHOOL); E LAINE D OYLE ,
B ARBARA S UMMERS
Friday, March 7
A3
Corruption and firm tax evasion
Room A, 09.00 - 1 0.30
J AMES ALM (TULANE U NIVERSITY); J ORGE M ARTINEZ-VAZQUEZ, CHANDLER M CCLELLAN
The tax evasion of firms, corruption and tax loopholes
ANDRÉ S EIDEL (D RESDEN U NIVERSITY OF TECHNOLOGY); M ARCEL THUM , S UGATA M ARJIT
Corruption and tax evasion: reflections on Greek tragedy
ANASTASIA LITINA (U NIVERSITY OF LUXEMBOURG ); THEODORE P ALIVOS
26
Taxation, Social Norms and Compliance
P Practitioners
Friday, March 7
Keynote Room, 09.00 - 1 0.30
AMLC: Combatting and disrupting money laundering, side by side
H ENRIETTE B ONGERS (P ROGRAM D IRECTOR, ANTI M ONEY LAUNDRING CENTER,
N ETHERLANDS)
Piercing the veil of artificiality - can 'co-operative compliance' curb tax
avoidance?
H ANNA F ILIPCZYK (LAWYER AND TAX ADVISER, E NODO ADVISORS, P OLAND)
Right from the start: strategies to influence the tax compliance
environment
S JOERD G OSLINGA (N ETHERLANDS TAX AND CUSTOMS ADMINISTRATION , RESEARCH
M ARKETING , N ETHERLANDS)
Collecting and / or paying taxes has become highly complex, putting a
heavy administrative and compliance burden on companies, given that this
is not a company’s core business purpose
F RANK S TEENBOCK (H EAD OF G LOBAL TAX, G FK SE, G ERMANY)
Friday, March 7
Poster Session 1
Poster Hall 1 , 1 0.30 - 11 .30
On the efficiency of whistleblowing-based audit schemes: an experimental
approach
CECILE B AZART (LAMETA); M ICKAEL B EAUD, D IMITRI D UBOIS
Does commitment to rules increase compliance? Combined laboratory and
field experimental evidence
U LRICH G LOGOWSKY (U NIVERSITY OF E RLANGEN -N UREMBERG ); TOBIAS CAGALA,
J OHANNES RINCKE
An experimental study of corporate social responsibility through charitable
giving in Bertrand markets
M ICHAEL S EEBAUER (U NIVERSITY OF E RLANGEN -N UREMBERG ); ROBERT F EICHT,
VERONIKA G RIMM
www.cebid.fau.eu
27
Age differences in the reaction to incentives - a test of the social
production function theory
ALEC S PROTEN (U NIVERSITY OF E RLANGEN -N UREMBERG ); CHRISTIANE S CHWIEREN
Testing for economic crime; the case of the retail gasoline industry in
Greece
M ICHALIS ZAOURAS (U NIVERSITY OF G RONINGEN )
Fairness and persuasion - experimental evidence on the influence of
statements by stakeholders on fairness decisions by impartial decision
makers
LILIA ZHURAKHOVSKA (U NIVERSITY OF E RLANGEN -N UREMBERG ); M ARCO KLEINE , P ASCAL
LANGENBACH
Friday, March 7
Keynote Lecture 2: Erich Kirchler
Keynote Room, 11 .30 - 1 2.30
Chair: Matthias Wrede
Taxpayers and authorities: interaction climates and cooperation
E RICH KIRCHLER (U NIVERSITY OF VIENNA)
Friday, March 7
A4
Room A, 1 3.30 - 1 4.30
Tax policy, benchmarking, and the comparative evaluation of policy
AXEL VON S CHWERIN (U NIVERSITY OF E RLANGEN -N UREMBERG ); THIESS B UETTNER
Complex tax incentives: an experimental investigation
S IMON J AEGER (H ARVARD U NIVERSITY); J OHANNES ABELER
Friday, March 7
B4
Room B, 1 3.30 - 1 4.30
The articulation of government policy: health insurance mandates versus
taxes
KEITH E RICSON (B OSTON U NIVERSITY); J UDD KESSLER
28
Taxation, Social Norms and Compliance
Who's in charge? Donor targeting enhances voluntary giving to
government
CATHERINE E CKEL (TEXAS A&M U NIVERSITY); S HERRY XIN LI , P HILIP G ROSSMAN ,
TARA LARSON B ROWN
Friday, March 7
C4
Room C, 1 3.30 - 1 4.30
The distribution of individual conformity under social pressure across
societies
M OTI M ICHAELI (THE H EBREW U NIVERSITY); D ANIEL S PIRO
Social esteem versus social stigma: the role of anonymity in an income
reporting game
LUIGI M ITTONE (U NIVERSITY OF TRENTO); S ANDRO CASAL
Keynote Lecture 3: Joel Slemrod
Friday, March 7
Keynote Room, 1 5.00 - 1 6.00
Chair: Thiess Büttner
How economics illuminates the search for insights into tax evasion: a
practical guide
J OEL S LEMROD (U NIVERSITY OF M ICHIGAN )
Friday, March 7
Poster Session 2
Poster Hall 1 , 1 6.00 - 1 7.00
Tax morale and tax choice: a survey-experiment
ARMENAK ANTINYAN (U NIVERSITY OF E RLANGEN -N UREMBERG ); LORENZO ABBIATI , LUCA
CORAZZINI
Experimental comparison of compliance with environmental taxes in
Colombia and Sweden
J ESSICA CORIA (U NIVERSITY OF G OTHENBURG ); CLARA VILLEGAS-P ALACIO, J UAN -CAMILO
CARDENAS
The effect of tax affectation on tax evasion and tax avoidance decisions
M ARTIN F OCHMANN (U NIVERSITY H ANNOVER); E IKE KROLL
www.cebid.fau.eu
29
How to enforce the value-added tax? The role of intersectoral linkages
M OHAMMAD H OSEINI (TILBURG U NIVERSITY)
The effect of auditing announcements on tax fraud
S TEPHEN KASTORYANO (U NIVERSITY OF M ANNHEIM )
Multilateral conventions in the 21 th century in the light of exchange of
information and assistance in the collection of taxes
G IL S AVIR (U NIVERSITY OF M ICHIGAN )
Division of the tax burden in investment settings
M AREN TONN (U NIVERSITY OF E RLANGEN -N UREMBERG )
A5
Friday, March 7
Room A, 1 7.00 - 1 8.00
Local public goods and property tax compliance: evidence from residential
street pavement
CLIMENT QUINTANA-D OMEQUE (U NIVERSITY OF O XFORD); M ARCO G ONZALEZ-N AVARRO
Compliance behavior in networks: evidence from a field experiment
CHRISTIAN TRAXLER (H ERTIE S CHOOL OF G OVERNANCE ); F RANCESCO D RAGO,
F RIEDERIKE M ENGEL
B5
Friday, March 7
Room B, 1 7.00 - 1 8.00
Exploiting a window of opportunity: multinationals' profit shifting in the
absence of restrictions
CAROLIN H OLZMANN (U NIVERSITY OF E RLANGEN -N UREMBERG )
A negotiation-based model of tax-induced transfer pricing
J OHANNES B ECKER (U NIVERSITY OF M ÜNSTER); RONALD D AVIES
30
Taxation, Social Norms and Compliance
Friday, March 7
C5
Room C, 1 7.00 - 1 8.00
Cooperation and trustworthiness in repeated interaction
TOBIAS CAGALA (U NIVERSITY OF E RLANGEN -N UREMBERG ); U LRICH G LOGOWSKY,
VERONIKA G RIMM , J OHANNES RINCKE
Distinguishing the role of authority "in" and authority "to"
N ESLIHAN U LER (U NIVERSITY OF M ICHIGAN )
A6
Saturday, March 8
Room A, 09.00 - 1 0.00
The influence of economic freedom on the shadow economy in OECD and
European countries: some preliminary empirical results
S EBASTIAN S PIEGEL (F RIEDRICH -S CHILLER-U NIVERSITY J ENA); F RIEDRICH S CHNEIDER,
ANDREAS F REYTAG
On the role of social norms and institutions in regulating tax compliance
and administration in China
J I LI (RUTGERS U NIVERSITY)
B6
Saturday, March 8
Room B, 09.00 - 1 0.00
"Paying tax is part of life": social norms and social influence in tax
compliance
D IANA O NU (U NIVERSITY OF E XETER); LYNNE O ATS
When you audit do it loudly: a natural experiment on tax compliance
ALESSANDRO S ANTORO (U NIVERSITÀ DI M ILANO B ICOCCA); S IMONA G AMBA,
P IETRO B ATTISTON
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31
C6
Saturday, March 8
Room C, 09.00 - 1 0.00
Measuring and explaining tax evasion: improving self-reports using the
crosswise model
I VAR KRUMPAL (U NIVERSITY OF LEIPZIG ); M ARTIN KORNDÖRFER, S TEFAN S CHMUKLE
Time delay and support for taxation
S ILVIA TIEZZI (U NIVERSITY OF S IENA); E RTE XIAO
Saturday, March 8
Keynote Lecture 4: Jacob Goeree
Chair: Veronika Grimm
Electoral Engineering: One Man, One Vote Bid
Keynote Room, 1 0.30 - 11 .30
J ACOB G OEREE (U NIVERSITY OF ZURICH )
Saturday, March 8
Poster Session 3
Poster Hall 2, 11 .30 - 1 2.30
Presentation of P1 (see page 27) and P2 (see page 29) posters
A7
Saturday, March 8
Room A, 1 2.30 - 1 3.30
Do taxes crowd out intrinsic motivation? Field-experimental evidence from
Germany
N ADJA D WENGER (M AX P LANCK I NSTITUTE FOR TAX LAW AND P UBLIC F INANCE );
J OHANNES RINCKE
You've got mail: a randomised field experiment on tax evasion
E RIK Ø. S ØRENSEN (NHH N ORWEGIAN S CHOOL OF E CONOMICS); KRISTINA B OTT,
ALEXANDER CAPPELEN , B ERTIL TUNGODDEN
32
Taxation, Social Norms and Compliance
B7
Saturday, March 8
Room B, 1 2.30 - 1 3.30
Do students behave like real taxpayers? Experimental evidence on
taxpayer compliance from the lab and from the field
M IGUEL F ONSECA (U NIVERSITY OF E XETER); LAWRENCE CHOO, G ARETH M YLES
Dubious versus trustworthy faces - what difference does it make for tax
compliance?
TIM LOHSE (B ERLIN S CHOOL OF E CONOMICS AND LAW); KAI KONRAD, S ALMAI QARI
C7
Saturday, March 8
Optimal tax enforcement under prospect theory
Room C, 1 2.30 - 1 3.30
AMEDEO P IOLATTO (B ARCELONA I NSTITUTE OF E CONOMICS); G WENOLA TROTIN
Social norms and legal design: fault-based vs strict liability offences
CLAUDE F LUET (U NIVERSITY OF QUEBEC AT M ONTREAL)
www.cebid.fau.eu
33
LIST OF P ARTICIPANTS
A
Bongers, Henriette
Abraham, Martin
University of Erlangen-Nuremberg
martin.abraham@fau.de
Anti Money Laundring Center,
Netherlands
ha.bongers-kuipers@belastingdienst.nl
Practitioner
Alm, James
Buettner, Thiess
Antinyan, Armenak
C
University of Erlangen-Nuremberg
thiess.buettner@fau.de
Tulane University
jalm@tulane.edu
Sessions A1 , A3
University of Erlangen-Nuremberg
armenak.antinyan@fau.de
Poster
B
Lameta University Montpellier I
cecile.bazart@lameta.univ-montp1 .fr
Poster
Becker, Johannes
University of Münster
johannes.becker@wiwi.uni-muenster.de
Session B5
University of Erlangen-Nuremberg
lutz.bellmann@iab.de
Bernhofer, Juliana
University of Erlangen-Nuremberg
tobias.cagala@fau.de
Session C5
Casal, Sandro
Bazart, Cecile
Bellmann, Lutz
Cagala, Tobias
University of Erlangen-Nuremberg
sandro.casal@fau.de
Coria, Jessica
University of Gothenburg
jessica.coria@economics.gu.se
Poster
D
Danilov, Anastasia
University of Cologne
danilov@wiso.uni-koeln.de
Session B2
University of Venice
juliana.bernhofer@unive.it
34
Taxation, Social Norms and Compliance
Driva, Anastasia
Fluet, Claude
EBE-LMU Munich
anastasia.driva@econ.lmu.de
Dwenger, Nadja
University of Quebec at Montreal
fluet.claude-denys@uqam.ca
Session C7
Max Planck Institute for Tax Law & Public
Finanace
nadja.dwenger@tax.mpg.de
Session A7
Fochmann, Martin
E
Fonseca, Miguel A.
Eckel, Catherine C.
Texas A&M University
ceckel@econmail.tamu.edu
Session B4
Engelmann, Dirk
University of Mannheim
dirk.engelmann@uni-mannheim.de
Erbe, Katharina
University of Erlangen-Nuremberg
katharina.erbe@fau.de
Ericson, Keith M.
Boston University
k.m.ericson@gmail.com
Session B4
F
Filipczyk, Hanna P.
Enodo Advisors
hannapatrycja@wp.pl
Practitioner
Leibniz University Hannover
martin.fochmann@googlemail.com
Poster
University of Exeter
m.a.fonseca@exter.ac.uk
Session B7
Fooken, Jonas
Queensland University of Technology
jonas.fooken@ec.europa.eu
Session B2
Frecknall-Hughes, Jane
The Open University Business School
jane.frecknall-hughes@open.ac.uk
Session C2
G
Gamba, Simona
Università Cattolica
gamba.simona@gmail.com
Gangl, Katharina
University of Vienna
k.gangk@univie.ac.at
Session C2
www.cebid.fau.eu
35
Glogowsky, Ulrich
Holzmann, Carolin
Goeree, Jacob
Hoseini, Mohammad
University of Erlangen-Nuremberg
ulrich.glogowsky@fau.de
Poster
University of Zurich
jacob.goeree@econ.uzh.ch
Tilburg University
m.hoseini@uvt.nl
Poster
Goslinga, Sjoerd
Netherlands Tax and Customs
Administration
s.goslinga@belastingdienst.nl
Practitioner
Grima, Marilyn
Accountant
marilyn.grima85@gmail.com
Grimm, Veronika
University of Erlangen-Nuremberg
veronika.grimm@fau.de
Groß, Peter
University of Erlangen-Nuremberg
peter.gross@fau.de
H
Hallsworth, Michael
I
Ismer, Roland
University of Erlangen-Nuremberg
roland.ismer@wiso.uni-erlangen.de
J
Jäger, Simon
Harvard University
jaeger@fas.harvard.edu
Session A4
Jahnke, Björn
Leibniz University Hannover
jahnke@glad.uni-hannover.de
K
Imperial College London
m.hallsworth11 @imperial.ac.uk
Session A2
36
University of Erlangen-Nuremberg
carolin.holzmann@fau.de
Session B5
Karakostas, Alexandros
University of Erlangen-Nuremberg
alexandros.karakostas@fau.de
Session B2
Taxation, Social Norms and Compliance
Kastoryano, Stephen
Li, Ji
Kirchler, Erich
Litina, Anastasia
University of Mannheim
s.kastoryano@uni-mannheim.de
Poster
University of Vienna
erich.kirchler@univie.ac.at
Kleine, Marco
Max Planck Institute for Research on
Collective Goods
kleine@coll.mpg.de
Kocher, Martin
LMU Munich
martin.kocher@lrz.uni-muenchen.de
Krämer, Oliver
Rutgers School of Law-Newark
jli@kinoy.rutgers.edu
Session A6
University of Luxembourg
anastasia.litina@uni.lu
Session A3
Lohse, Tim
Berlin School of Economics and Law
Tim.Lohse@hwr-berlin.de
Session B7
Lorek, Kerstin
University of Erlangen-Nuremberg
kerstin.lorek@fau.de
University of Erlangen-Nuremberg
oliver.kraemer@fau.de
M
Krumpal, Ivar
Madzharova, Boryana
University of Leipzig
krumpal@sozio.uni-leipzig.de
Session C6
University of Erlangen-Nuremberg
boryana.madzharova@fau.de
L
Mehl, Simon
Leepa, Claudia
University of Erlangen-Nuremberg
claudia.leepa@fau.de
Levaggi, Rosella
University of Brescia
levaggi@eco.unibs.it
Session C1
University of Erlangen-Nuremberg
simon.mehl@fau.de
Michaeli, Moti
The Hebrew University
motimich@gmail.com
Session C4
www.cebid.fau.eu
37
Mittone, Luigi
Department of Economics and
Management, University of Trento
luigi.mittone@unitn.it
Session C4
Myles, Gareth D.
University of Exeter
gdmyles@ex.ac.uk
Session B1
University of Oxford
climent.quintanadomeque@economics.ox.ac.uk
Session A5
Rahman, Abdul
Universitet Twente
a.rahman-1 @utwente.nl
Onu, Diana
University of Exeter
d.onu@exeter.ac.uk
Session B6
Rau, Holger
University of Erlangen-Nuremberg
holger.rau@fau.de
P
Rees-Jones, Alex
Cornell University
arr34@cornell.edu
Session C1
Paetzold, Joerg
University of Salzburg
joerg.paetzold@sbg.ac.at
Session A1
Richter, Friedemann
University of Erlangen-Nuremberg
friedemann.richter@fau.de
Session C2
Paramonova, Yulia
University of Michigan
yparamon@umich.edu
Session B1
Rincke, Johannes
Barcelona Institute of Economics
piolatto@ub.edu
Session C7
38
Quintana-Domeque, Climent
R
O
Piolatto, Amedeo
Q
University of Erlangen-Nuremberg
johannes.rincke@fau.de
Session A2
Taxation, Social Norms and Compliance
S
Sánchez, Gonzalo E.
Texas A&M University
gonzalo542@tamu.edu
Session A2
Santoro, Alessandro
Seidel, André
Technische Universität Dresden
andre.seidel1 @tu-dresden.de
Session A3
Slemrod, Joel
University of Michigan
jslemrod@umich.edu
University of Milan Bicocca
alessandro.santoro@unimib.it
Session B6
Sölch, Christian
Savir, Gil
Sørensen, Erik Ø.
University of Michigan
gsavir@umich.edu
Poster
Schächtele, Simeon
EBE-LMU Munich
simeon.schaechtele@econ.lmu.de
Scheffler, Wolfram
University of Erlangen-Nuremberg
wolfram.scheffler@steuerlehre.com
von Schwerin, Axel
University of Erlangen-Nuremberg
axel.schwerin@fau.de
Session A4
Seebauer, Michael
University of Erlangen-Nuremberg
michael.seebauer@fau.de
Poster
University of Erlangen-Nuremberg
christian.soelch@fau.de
NHH Norwegian School of Economics
erik.sorensen@nhh.no
Session A7
Spiegel, Sebastian E.
Friedrich-Schiller-University Jena
sebastian.spiegel@uni-jena.de
Session A6
Sproten, Alec
University of Erlangen-Nuremberg
alec.sproten@fau.de
Poster
Steenbock, Frank
GfK SE, Germany
frank.steenbock@gfk.com
Practitioner
www.cebid.fau.eu
39
T
V
Tauchmann, Harald
Valmasoni, Lorenzo
Tiezzi, Silvia
W
University of Erlangen-Nuremberg
harald.tauchmann@fau.de
University of Siena
tiezzisilvia@gmail.com
Session C6
University of Erlangen-Nuremberg
lorenzo.valmasoni@fau.de
Wrede, Matthias
University of Erlangen-Nuremberg
matthias.wrede@fau.de
Tonn, Maren
University of Erlangen-Nuremberg
maren.tonn@fau.de
Poster
Trappmann, Mark
Institut für Arbeitsmarkt- und
Berufsforschung
mark.trappmann@iab.de
Traxler, Christian
Hertie School of Governance
traxler@hertie-school.org
Session A5
Z
Zaouras, Michalis
University of Groningen
m.zaouras@rug.nl
Poster
Zhurakhovska, Lilia
University of Erlangen-Nuremberg
lilia.zhurakhovska@fau.de
Poster
U
Uler, Neslihan
University of Michigan
neslihan@umich.edu
Session C5
Unfried, Matthias
GfK Verein
matthias.unfried@gfk-verein.org
40
Taxation, Social Norms and Compliance
N OTES
www.cebid.fau.eu
41
42
Taxation, Social Norms and Compliance
O RGANIZERS
The conference is organized by a multi-disciplinary research group at Friedrich
Alexander University (FAU), which includes economists who specialize in public
finance and behavioral economics and scholars from various other fields.
S CIENTIFIC COMMITTEE
Thiess Büttner, Dirk Engelmann, Veronika Grimm, Johannes Rincke, Matthias Wrede
KEYNOTE S PEAKERS
Jacob Goeree (University of Zurich), Erich Kirchler (University of Vienna),
Martin Kocher (LMU Munich), Joel Slemrod (University of Michigan)
S PONSORS
Published by: FAU Erlangen-Nürnberg, School of Business and Economics; Pictures: Faber-Castell, Uwe
Niklas; Content and Layout: Oliver Krämer, Katharina Schmidler, Jonas Klein;
Print: Nova.Druck Goppert GmbH; Publication Date: March 201 4
www.cebid.fau.eu