Working Papers and Work in Progress
!New! Deadlines and Cognitive Limitations (with Steffen Altmann and Philipp Weinschenk), July 2017.
!Updated! Compliance Behavior in Networks: Evidence from a Field Experiment (with Francesco Drago and Friederike Mengel), July 2017. Reject&Resubmit, Review of Economic Studies, Supplementary Appendix
Bunching on the Autobahn: Speeding responses to a `notched' penalty scheme (with F. Westermaier and A. Wohlschlegel), July 2017, Revise&Resubmit, Journal of Public Economics.
Cooperation and Punishment: The Individual-Level Perspective (with F. Albrecht and S. Kube), CESifo Working Paper No. 6284, Dec. 2016. Updated Version from June 2017 [Supplementary Material available here.]
Poverty and crime in 19th century Germany: A reassessment (with Carsten Burhop), Max Planck Institute for Research on Collective Goods, Working Paper 2010-35
Apportionment, Fiscal Equalization and Decentralized Tax Enforcement (with Andreas Reutter), Max Planck Institute for Research on Collective Goods, Working Paper 2008-21.
Higher taxes, more evasion? Evidence from border differentials in TV license fees (with M.Berger, G.Fellner, and R.Sausgruber), Journal of Public Economics, 2016, Vol.135, p. 74-86. Web Appendix
Advocacy and Political Convergence under Preference Uncertainty (with E. Reuben and F. van Winden), European Economic Review, 2015, Vol. 78, p. 16-36.
Nudges at the Dentist (with Steffen Altmann), European Economic Review, 2014, Vol. 72(C), p. 19-38.
Testing Enforcement Strategies in the Field: Threat, Moral Appeal and Social Information (with Gerlinde Fellner and Rupert Sausgruber), Journal of the European Economic Association, 2013, Vol.11(3), p.634-660. Online appendix can be downloaded here. An earlier working paper version is available here.
Development of legal expertise (with Andreas Glöckner and Emanuel Towfigh), Instructional Science, 2013, Vol.41(6), p. 989-1007.
Majority Voting and the Welfare Implications of Tax Avoidance, Journal of Public Economics, 2012, Vol. 96(1-2), p.1-9. (An earlier version is available here.)
Norms, moods and free lunch: Longitudinal evidence on payments from a Pay-What-You-Want restaurant (with Gerhard Riener), Journal of Socio-Economics, 2012, Vol.41, p.476-483.
Survey Evidence on Conditional Norm Enforcement (with Joachim Winter), European Journal of Political Economy, 2012, Vol.28, p.390-398.
The Interaction of Legal and Social Norm Enforcement (with Sebastian Kube), Journal of Public Economic Theory, 2011, Vol.13(5), p.639–660.
Social Norms and the Indirect Evolution of Conditional Cooperation (with Mathias Spichtig), Journal of Economics, 2011, Vol.102(3), p.237-262.
Optimal Observability in a Linear Income Tax (with Joel Slemrod), Economics Letters, 2010, Vol.108(2), p.105-108.
Social Norms and Conditional Cooperative Taxpayers, European Journal of Political Economy, 2010, Vol.26, p.89-103.
Reserve prices as reference points – Evidence from auctions for football players at hattrick.org (with Stefan Trautmann), Journal of Economic Psychology, 2010, Vol.31(2), p.230-240.
Voting over Taxes: The Case of Tax Evasion, Public Choice, 2009, Vol.140(1), p.43-58.
Tax Evasion and Auditing in a Federal Economy (with Sven Stöwhase), International Tax and Public Finance, 2005, Vol.12(4), p.515-531.
K. Hurrelmann, H. Karch and C. Traxler (Eds.), Jugend, Vorsorge, Finanzen! Zwischen Eigenverantwortung und Regulierung, 2016, Juventa Verlag, München.
- Darin, u.a., Kapitel 3: Eigeninitiative oder sanfter Paternalismus? Die Rolle von Nudging für die Altersvorsorge (with K. Hurrelmann)
Konsumieren, Wirtschaften, Vorsorgen – Ergebnisse der 3. MetallRente Jugendstudie (with K. Hurrelmann), BetrAV 2016|06, p. 490-493.
Nudges polarize! (with Emanuel Towfigh); in: A. Kemmerer, C. Möllers, M. Steinbeis and G. Wagner (Eds.), Choice Architecture in Democracies: Exploring the Legitimacy of Nudging, 2015, Hart/Nomos.
Deterrence of economic crimes: Tax evasion; in: G. Bruinsma and D. Weisburd (Eds.), Encyclopedia of Criminology and Criminal Justice, 2014, Springer, p. 1005-1014.
Zur Benotung in der Examensvorbereitung und im ersten Examen: Eine empirische Analyse (with Andreas Glöckner and Emanuel Towfigh), Zeitschrift für Didaktik der Rechtswissenschaft, 1/2014, p.8-27.
Special Issue on the Economics of Crime: Editorial (with Horst Entorf and Jens Ludwig), German Economic Review, 2012, Vol.13(4), p.363-365.
Tax Competition and Redistribution: Theoretical Analysis and Policy Implications, BMF Working Paper 01/2002, Ministry of Finance, Austria, Vienna.