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
Cheating 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.

For the full text, see the German version.

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