Research report 2021 - Max Planck Institute for Tax Law and Public Finance
Lying has its price – but not the same for everyone
Simon, Sven Arne
Max-Planck-Institut für Steuerrecht und Öffentliche Finanzen, München
SummaryCheating to gain an economic advantage can be tempting. Wirecard’s accounting fraud or the Cum-Ex tax evasion scam are just some of the more recent prominent economic scandals. But dishonest behaviour also plays a role in everyday life. Travelling without a subway ticket is just as much a part of it as showing fake test and vaccination certificates in times of Corona. What motivates people to behave honestly or dishonestly has been investigated in a series of experimental economics studies by economists at the Max Planck Institute for Tax Law and Public Finance.