Montag, 29. Juni 2015, 14:00 - 15:30 iCal

Gastvortrag von Luigi Mittone und Viola Saredi

Committing to tax compliance: An experimental investigation of the planning-ongoing gap

Besprechungsraum der AOW-Psychologie (NIG, 6. Stock, D0607)
Universitätsstraße 7, 1010 Wien


Experimental and empirical literature on individual decision-making has shown a remarkable difference between planning and ongoing decisions: when asked to plan their actions, people overweight the probability of rare events; on the contrary, in ongoing decisions, they tend to ignore them. We report on a laboratory experiment designed to explore the presence of this decisional inconsistency in tax-payers' behavior, by means of a commitment system for compliance. In line with overweighting of events associated to small probabilities (i.e. fiscal audits), we find that planning induces the majority of people not only to adopt a mechanism of commitment to tax compliance, but also to actually comply.

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Prof. Dr. Erich Kirchler


Elisabeth Dorfinger
Fakultät für Psychologie