Research

Our research aims to contribute to the understanding of financial decision-making with a focus on tax compliance behavior. We explore the determinants of compliance and investigate how the interaction between tax authorities and taxpayers affects the willingness to cooperate. More specifically, we examine the behavioral implications of audits and penalties, the dynamics between mental accounting, tax knowledge and attitudes towards paying taxes, and the relationship between emotions and tax compliance.

We investigate these topics from an interdisciplinary perspective and analyze administrative tax data, develop survey studies, and conduct lab experiments. But we also use qualitative methods such as associative techniques, interviews, and focus groups to explore the link between opinions, attitudes, and behavior. Employing these insights, we advise domestic and foreign tax authorities on the implementation and evaluation of tax reform.