Taxation, Social Norms and Compliance
Transcription
Taxation, Social Norms and Compliance
Conference Program Taxation, Social Norms and Compliance March 6-8, 201 4 Nuremberg, Germany www.cebid.fau.eu P ROGRAM AT A G LANCE THURSDAY, M ARCH 6 F RIDAY, M ARCH 7 S ATURDAY, M ARCH 8 1 3.00 9.00 9.00 Registration and Snack 1 3.30 Opening Ceremony 1 4.00 Sessions 1 1 5.00 Coffee Break 1 5.30 Keynote Lecture 1 Martin Kocher (LMU Munich) 1 6.30 Coffee Break 1 6.45 Sessions 2 1 8.30 Transfer: Check-In Hotel 20.00 Dinner Barfüßer, Nuremberg Practitioners Session and Session 3 1 0.30 Poster Session 1 and Coffee Break 11 .30 Keynote Lecture 2 Erich Kirchler (University of Vienna) 1 2.30 Lunch 1 3.30 Sessions 6 1 0.00 Coffee Break 1 0.30 Keynote Lecture 4 Jacob Goeree (University of Zurich) 11 .30 Poster Session 3 and Snack 1 2.30 Sessions 7 Sessions 4 1 3.40 - 1 6.30 1 4.30 Former Nazi Party Rally Grounds Coffee Break 1 5.00 Keynote Lecture 3 Joel Slemrod (University of Michigan) 1 6.00 Poster Session 2 and Coffee Break 1 7.00 Sessions 5 1 8.30 Conference Dinner Faber-Castell Castle Taxation, Social Norms and Compliance Transfer and Guided Tour WELCOME TO N UREMBERG Dear conference participant, We warmly welcome you to the conference “Taxation, Social Norms, and Compliance” in Nuremberg! The conference is part of the Emerging Fields Initiative of FAU Erlangen-Nuremberg. This initiative supports various interdisciplinary research groups aimed at addressing major challenges of today’s societies. Our research group focuses on enhancing our understanding of compliance decisions in taxation and related areas and contributes to the design of appropriate legal institutions. The group comprises of researchers from economics, business administration, law, psychology, sociology, and medicine. The research activities will be further developed within the newly established “Center for Economic Behaviour and Institution Design (cebid)”. The conference on “Taxation, Social Norms, and Compliance” brings together scientists from various disciplines, addressing the issues of social norms and tax compliance from diverse perspectives. Tax compliance is one of those fields within social sciences that definitely call for combining different methods and disciplines in academic research. The fact that this behavior is hardly observable requires a mix of empirical, field and laboratory studies to understand key phenomena. Complex legislation causes cooperation of law and economics research, and various aspects of tax compliance make it necessary to broaden the perspective and to include insights from psychology and sociology. Our keynote lectures, as well as the selection of contributed papers and poster sessions reflect the diversity of perspectives by featuring contributions from various disciplines. In addition to the scientific program, we have also put together a practitioners session, which focuses on innovative concepts in tax administration and their perceptions among practitioners. The conference will take place in the historic Faber-Castell castle, which hopefully contributes to an inspiring atmosphere, and is complemented by a social program that will provide you with impressions of Nuremberg and opens opportunity for interaction. At this point, we would like to express our gratitude particularly to GfK Verein for the sponsoring of the conference dinner on Friday afternoon. We wish all of you an inspiring conference and hope that you enjoy your time in Nuremberg! Thiess Büttner, Dirk Engelmann, Veronika Grimm, Johannes Rincke, Matthias Wrede www.cebid.fau.eu 3 CONTENT General Information................................................................................. 5 cebid and Conference.............................................................................. 5 Arrival....................................................................................................... 6 Taxi and Public Transportation................................................................. 8 Conference Location................................................................................ 1 0 Information about Nuremberg.................................................................. 1 2 Guided Tour on Saturday......................................................................... 1 3 After a Hard Day's Work.......................................................................... 1 4 Conference Program............................................................................... 1 6 Session Overview..................................................................................... 1 6 Keynote Speaker...................................................................................... 1 8 Practitioners............................................................................................. 22 Session Details........................................................................................ 23 Sessions.................................................................................................. 24 List of Participants.................................................................................. 34 Notes........................................................................................................ 41 4 Taxation, Social Norms and Compliance G ENERAL I NFORMATION CEBID AND CONFERENCE cebid consists of researchers from various disciplines, including economics, psychology, sociology and neurosciences, who team up to address the relationship between taxation, social norms and compliance. Using state-of-the-art experimental and empirical methods, our work focuses on a research agenda covering various dimensions of tax compliance and social norms. The conference "Taxation, Social Norms and Compliance" aims to discuss current theoretical and empirical research on the willingness and ability of taxpayers to cooperate with tax authorities. For further information about cebid, visit www.cebid.fau.eu or contact Prof. Dr. Veronika Grimm Chair of Economic Theory University of Erlangen-Nuremberg Lange Gasse 20, 90403 Nuremberg, Germany Phone: +49 911 5302 224 [email protected] www.cebid.fau.eu 5 ARRIVAL Maritim Hotel Maritim Hotel Nürnberg Frauentorgraben 11 90443 Nürnberg Phone: +49 (0) 911 2363 - 0 Fax: +49 (0) 911 2363 - 823 E-Mail: [email protected] Check-in: from 1 5.00 (luggage can be left in deposit before 1 5.00) Check-out: until 1 2.00 The Maritim Hotel Nuremberg is located just a few meters from the central railway station and a few kilometers from the highway and the airport. The Old Town with its famous buildings and monuments is within walking distance. The distance from the central station to the Maritim Hotel is about 400 meters. How to get to the Maritim Hotel From the airport: 1 . Take subway line U2 from "Flughafen" (airport) in the direction of "Röthenbach" to "Hauptbahnhof" (central station) 2. Follow the signs to "Bahnhofsplatz" (located in front of the central station) 3. Continue on "Frauentorgraben" street 4. The Maritim Hotel is located on the left hand side From the central station: 1 . Follow the signs to "Bahnhofsplatz" (located in front of the central station) 2. Continue on "Frauentorgraben" street 3. The Maritim Hotel is located on the left hand side In case you wish to take a taxi, taxi fares from the airport are approx. €1 5-20 (generally not reimbursed). 6 Taxation, Social Norms and Compliance © openstreetmap - Mitwirkende www.cebid.fau.eu 7 TAXI AND P UBLIC TRANSPORTATION Taxi Phone: +49 (0) 911 1 941 0 www.taxi-nuernberg.de Public Transportation Apps VGN FahrInfo: App for current public transportation timetable for Nuremberg. (iPhone) Öffi: App for various modes of public transportation in many German cities. Please set the app to the city "Nuremberg" or to the public transportation association VGN to get directions. (Android) HandyTicket: App to buy an online ticket and to obtain information about the current timetable. (iPhone) (Android) 8 Taxation, Social Norms and Compliance Public transportation: ticket information All connections described above are in "Preisstufe A" (price level A). The "Einzelfahrschein" (single tickets) can be bought directly from the bus driver or at ticket machines. Several kinds of tickets are available. Those you might need are: 1 ) Einzelfahrschein (single ticket): €2.50; valid immediately, one way 2) Streifenkarte 5-Fahrten-Karte-A (5-ticket strip): €11 .90; validate one section per trip, five trips in total 3) TagesTicket Solo (day pass Solo): €5.30; valid for one person all day, or for the entire weekend if bought on a Saturday. It remains valid until 3.00 of the following day 4) TagesTicket Plus (day pass Plus): €9.1 0; valid for two adults all day, or for the entire weekend if bought on a Saturday. It remains valid until 3.00 of the following day The validity period depends on the price level of the ticket. For example, the ticket for "Preisstufe A" (price level A) is valid for 90 minutes. For further information, visit www.vgn.de. Useful German words Bahnhofsplatz - Central Station Square Einzelfahrschein - Single Ticket (bus / tram / train) Erwachsener - Adult Fahrschein - Ticket Flughafen - Airport Gleis - Platform Haltestelle - Stop (bus / tram / train) Hauptbahnhof - Central Station Platz - Square Preisstufe - Price Level Straße - Street Straßenbahn - Tram Streifenkarte - Ticket Strip TagesTicket - Daily Ticket U-Bahn - Underground www.cebid.fau.eu 9 CONFERENCE LOCATION : F ABER-CASTELL CASTLE History After the marriage of Ottilie von Faber and Alexander Graf zu Castell-Rüdenhausen in 1 898, the couple started building a new representative building next to the "Old Castle" of Baron Lothar von Faber. The great "New Castle" was completed after three years of construction from 1 903 to 1 906, and together with the Old Castle, winter garden, chapel and cloister, it is grouped around a rectangular courtyard. Today the bell tower is a landmark of the city Stein and the northern facade of the castle is reminiscent of a traditional town hall. Fortunately, the castle remained mostly unscathed through two world wars. For this reason, it still offers authentic glimpses of a bygone era. After the outbreak of the Second World War in 1 939, the Graf’s family left the castle. With the family departed, the castle fulfilled many different functions over the years. During the war it was partly used by the German military and in April 1 945, it was witness to a major part of German post-war history. After the war, the castle was occupied by Allied troops and housed international lawyers and the press during the Nuremberg Trials. It is also said that the writers Ernest Hemingway and John Steinbeck lived in the castle while reporting for US newspapers. After being used by the American officers’ club until 1 953, the castle stood empty for more than 30 years. Not even the Graf’s family was interested in buying their castle back. As part of the 225 years’ celebration of the company Faber Castell, the castle was opened to the public. The Graf von Faber-Castell Castle accommodates different cultural, trade and commerce events every year. Photo: FaberCastell 10 Taxation, Social Norms and Compliance Photo: FaberCastell Address Schloß Faber-Castell in Stein Nürnberger Strasse 2 90546 Stein How to get to the castle... ... with the bus shuttle Directions to the castle: there will be a bus shuttle to the conference leaving in front of the Maritim Hotel on Thursday at 1 2.40. On Friday and Saturday, the bus shuttle will leave from the same place at 8.1 0. ... with public transportation From the central station or airport: 1 . Take subway line U2 in the direction of "Röthenbach" to "Röthenbach" 2. Transfer to the 63 bus in the direction of "Goethering" or to the 64 bus in the direction of "Fabergut" to "Stein Schloss" 3. You can see the castle directly from the bus stop Internet Access Wireless Internet access is available in the castle. The name of the network is "WLAN_Schloss". The password will be given to you during the registration. www.cebid.fau.eu 11 I NFORMATION ABOUT N UREMBERG Nuremberg boasts a unique mixture of tradition and modern influences. With 500,000 inhabitants, Nuremberg is the economic and cultural center of northern Bavaria, and the center of the prospering Nuremberg Metropolitan Region with about 3.5 million inhabitants. Its almost thousand years of history are still obvious in its cityscape. Nuremberg was first mentioned in 1 050, on what is assumed to be the founding day of the city. In the Middle Ages, the Imperial Diets (Reichstage) and courts convened at Nuremberg Castle (Kaiserburg), giving Nuremberg the status of the unofficial capital of the Holy Roman Empire. Dominated by the leading trading and merchant families, the city experienced an economic and cultural heyday in the late 1 5th and early 1 6th century. World-famous artists such as Albrecht Dürer worked in this city. In the 1 9th century, the first German railway started operating between Nuremberg and the neighboring city of Fürth. It became a symbol for Nuremberg's industrial spirit. Starting in 1 927 the Nazi movement selected Nuremberg for its party rallies. In 1 935 the party rally was used to announce the “Nuremberg Laws” which deprived German Jews of their rights of citizenship and paved the way to the Holocaust. During World War II, Nuremberg was badly damaged. But, since the Palace of Justice was spacious and largely undamaged and as a symbolic sign the allied forces held the Nuremberg trials in the city between November 1 945 and October 1 946. After the reconstruction of the city center and an integration of modern architecture in the post-war years, Nuremberg today presents itself as a successful blend of a lively past and modern present. Sightseeing & Culture Nuremberg offers a wide variety of sights and cultural events. Over 30 museums house exhibitions on a wide range of topics. Famous museums are the Germanische Nationalmuseum, Germany's largest museum of cultural history, Albrecht Dürer's house and the New Museum for Art and Design. For those interested in the city’s Nazi history, it is recommended to visit the Reichsparteitagsgelände (Nazi party rally grounds) with its documentation center. Those who prefer open-air exploration may take a look at some of Nuremberg's many historical buildings. Besides the impressive imperial castle, Nuremberg's churches and fountains are also worth a visit. And don't miss out on Nuremberg's culinary experiences: try the famous Nürnberger Bratwurst, a grilled sausage that is shorter and thinner than other bratwurst sausages. 12 Taxation, Social Norms and Compliance G UIDED TOUR ON S ATURDAY 1 3.40: Departure at Schloss Faber-Castell 1 4.30 - 1 6.30: Guided tour in English of Nazi party rally grounds ("Reichsparteitagsgelände") 1 7.00: Arrival at the central station / Maritim Hotel The Nazi party rally grounds are situated in Nuremberg's southern districts around Dutzendteich lake. They are a memorial of Nazi megalomania. The unfinished Congress Hall, Zeppelin Grandstand, the Große Straße and the Documentation Centre Nazi Party Rally Grounds remind of the National Socialist regime of terror. During the two-hour guided tour, visitors can explore the Grounds where the national-socialist party held demonstrations and mobilized the masses. You can also visit the Grounds by yourself. The permanent exhibition "Fascination and Terror" looks at the causes, the context and the consequences of the National Socialist reign of terror. Afterwards, you can stop for a snack at "Gutmann am Dutzendteich". In the evening, you can join a 90 minutes’ walk to the most important sights in Nuremberg's city center. Photo: Uwe Niklas www.cebid.fau.eu Photo: Uwe Niklas 13 WHERE TO G O AFTER A H ARD D AY' S WORK... Blok (A) Klarissenplatz opposite the New Museum for Art and Design Bar with alternative flair Open: Fri & Sat 20.00-03.00 Web: www.blok.im Café und Restaurant Literaturhaus (B) Luitpoldstraße 6 Café, bistro and restaurant located in the city center Open: Mon-Sat 09.00-24.00 Sun 09.00-22.00 Web: www.restaurant-imliteraturhaus.de Finnegan's Irish Pub (C) Königstraße 80 Selection of Irish dishes, beers and whiskeys Open: Mon-Thu 11 .00-01 .00 Fri & Sat 11 .00-02.00 Sun 11 .00-01 .00 Web: www.finnegansirishpub.de Gemein & Gefährlich Lorenzer Straße 31 Bar and club Open: Thu 1 9.00-02.00 Fri & Sat 21 .00-05.00 Web: www.gemeinundgefaehrlich.de 14 Kontiki Untere Wörth Straße 1 0-1 4 Bar and restaurant with South Pacific atmosphere Open: Mon-Wed 1 8.00-01 .00 Thu-Sat 1 8.00-02.00 Sun 1 8.00-01 .00 Web: www.kontiki.de Leon's Breite Gasse 91 Bar and restaurant situated on Nuremberg's shopping boulevard Open: Mon-Sat 09.00-01 .00 Web: www.leons-nuernberg.de Marientorzwinger Lorenzer Straße 33 Classical German pub with German dishes, beers and cocktails Open: Mon-Sun 11 .00-01 .00 Web: www.wirtshausmarientorzwinger.de Mono Bar (D) Grasersgasse 1 Small bar with alternative flair Open: Tue-Sat 1 9.00-02.00 Web: monobar.blogsport.de Taxation, Social Norms and Compliance unauffindBAR Untere Wörthstraße 7 Tapas, wide range of wines and cocktails. Located in an old vaulted cellar Open: Tue-Thu 1 9.00-01 .00 Fri & Sat 1 9.00-02.00 Zeit & Raum Wespennest 2 French café and bistro Open: Mon-Sun Web: www.zeiti.net 09.00-02.00 © openstreetmap - Mitwirkende www.cebid.fau.eu 15 16 Taxation, Social Norms and Compliance 1 3.30 - 1 4.30 11 .30 - 1 2.30 1 0.30 - 11 .30 9.00 - 1 0.30 1 6.45 - 1 8.1 5 1 5.30 - 1 6.30 1 4.00 - 1 5.00 Erich Kirchler James Alm André Seidel Anastasia Litina Friday, March 7, 201 4 A3 Gonzalo Sánchez Michael Hallsworth Johannes Rincke A2 Joerg Paetzold James Alm A1 Axel von Schwerin Simon Jaeger A4 Poster Session 1 , Poster Hall 1 Keynote Lecture 2 Henriette Bongers Hanna Filipczyk Sjoerd Goslinga Frank Steenbock Practitioners Martin Kocher Keynote Lecture 1 Opening Ceremony 1 3.30 - 1 4.00 Room A Thursday, March 6, 201 4 Keynote Room Time Keith Ericson Catherine Eckel B4 Anastasia Danilov Alexandros Karakostas Jonas Fooken B2 Yulia Paramonova Gareth Myles B1 Room B Moti Michaeli Luigi Mittone C4 Katharina Gangl Friedemann Richter Jane Frecknall-Hughes C2 Alex Rees-Jones Rosella Levaggi C1 Room C S ESSION O VERVIEW www.cebid.fau.eu 17 1 2.30 - 1 3.30 11 .30 - 1 2.30 1 0.30 - 11 .30 9.00 - 1 0.00 1 7.00 - 1 8.00 1 6.00 - 1 7.00 1 5.00 - 1 6.00 Time Climent Quintana-Domeque Christian Traxler Room A Friday, March 7, 201 4 Jacob Goeree Nadja Dwenger Erik Ø. Sørensen Poster Session 3, Poster Hall 2 A7 Keynote Lecture 4 Sebastian Spiegel Ji Li Room B Carolin Holzmann Johannes Becker B5 Miguel Fonseca Tim Lohse B7 Diana Onu Alessandro Santoro Saturday, March 8, 201 4 A6 B6 Poster Session 2, Poster Hall 1 A5 Joel Slemrod Keynote Lecture 3 Keynote Room Amedeo Piolatto Claude Fluet C7 Ivar Krumpal Silvia Tiezzi C6 Tobias Cagala Neslihan Uler C5 Room C KEYNOTE S PEAKER Keynote Lecture 1 : Martin Kocher Thursday, March 6 Keynote Room, 1 5.30 - 1 6.30 Chair: Johannes Rincke Martin Kocher (LMU Munich) Martin G. Kocher is Chair of Behavioral and Experimental Economics at the Department of Economics, LMU Munich. He has previously held positions at the University of East Anglia, the University of Amsterdam and the University of Innsbruck, where he obtained his doctorate. Martin Kocher’s research centers on the analysis of incentives on behavior, for instance in auctions, in group decision-making, or in drawing up contracts in principal-agent relationships. He studies trust and reciprocity as well as social dilemmas (such as the private provision of a public good) and norms. Martin Kocher’s work has been published in leading journals in economics, including the American Economic Review, the Review of Economic Studies, Management Science, the Economic Journal, and Games and Economic Behavior. He is associate editor of the Journal of Economic Psychology and the Journal of Behavioral and Experimental Economics, director of the experimental laboratory MELESSA at the University of Munich, visiting professor at the Economics Department, University of Gothenburg, adjunct professor at the Economics Department, Queensland University of Technology, CESifo Research Fellow, and an executive board member of the Munich Risk and Insurance Center. He has been involved in consultancy to the German Ministry of Finance and the Government of Liechtenstein. Martin Kocher’s research has been featured widely in the media, including the London Times, the Guardian, Business Week, BBC, CNN, and German-language newspapers, magazines and TV stations. He is a member of the Scientific Advisory Board of the European Forum Alpbach (EFA) and the EFA Economic Symposium. 18 Taxation, Social Norms and Compliance Keynote Lecture 2: Erich Kirchler Friday, March 7 Keynote Room, 11 .30 - 1 2.30 Chair: Matthias Wrede Erich Kirchler (University of Vienna) Erich Kirchler graduated in 1 979 in Psychology and Human Anthropology at the University of Vienna, Austria, and received his Habilitation in Psychology in 1 989 from the University of Linz, Austria. Since 1 992, he has been professor of applied psychology (economic psychology) at the Faculty of Psychology, University of Vienna, Austria. He was invited to various European universities as a guest professor and was a visiting scholar at the University of Illinois, Urbana-Champaign, USA, and ANU, Canberra, Australia. He was offered an appointment as a C4 professor at the University of Erlangen-Nürnberg, and a C4 professorship at the University of Cologne, both in Germany. His research focuses on money management in the household, expenditures and credit use, and tax behavior. Most of his approximately 400 scientific publications deal with these research fields. Relevant books are "Wirtschaftspsychologie: Individuen, Gruppen, Märkte, Staat" (Economic Psychology: Individuals, Groups, Markets, Nation-State) published by Hogrefe, Germany (2011 , 4th edition); “Arbeits- und Organisationspsychologie“ (Work and Organisational Psychology) published by Facultas, Austria (2011 , 3rd edition); "Conflict and Decision Making in Close Relationships", published by Psychology Press, UK (2001 ), and "The Economic Psychology of Tax Behaviour", published by Cambridge University Press, UK (2007). www.cebid.fau.eu 19 Friday, March 7 Keynote Lecture 3: Joel Slemrod Keynote Room, 1 5.00 - 1 6.00 Chair: Thiess Büttner Joel Slemrod (University of Michigan) Joel Slemrod is the Paul W. McCracken Collegiate Professor of Business Economics and Public Policy at the Ross School of Business, and professor and chair of the Department of Economics at the University of Michigan. He also serves as director of the Office of Tax Policy Research, an interdisciplinary research center housed at the Business School. Professor Slemrod received an A.B. degree from Princeton University in 1 973 and a PhD in economics from Harvard University in 1 980. Before coming to Michigan, he was assistant professor from 1 979 to 1 985 and associate professor from 1 985 to 1 987 at the University of Minnesota. Professor Slemrod has been a consultant to the US Department of the Treasury, the Canadian Department of Finance, the New Zealand Treasury, the South African Ministry of Finance, and the World Bank, as well as to Marriott International and Merck & Co., Inc. He has been a member of the Congressional Budget Office’s Panel of Economic Advisers, and has testified before Congress on domestic and international taxation issues. From 1 992 to 1 998, Professor Slemrod was editor of the National Tax Journal and from 2006 to 201 0 he was co-editor of the Journal of Public Economics. From 2005 to 2006, he was president of the National Tax Association. In 201 2 he received the most prestigious award of the National Tax Association, the Daniel M. Holland Medal for distinguished lifetime contributions to the study and practice of public finance. 20 Taxation, Social Norms and Compliance Keynote Lecture 4: Jacob Goeree Saturday, March 8 Keynote Room, 1 0.30 - 11 .30 Chair: Veronika Grimm Jacob Goeree (University of Zurich) Jacob Goeree heads the ESEI Center for Market Design at the University of Zurich. He is the president of the Economic Science Association after having served as a vice president from 2006 to 201 0 and as president-elect from 2011 to 201 3. He is an editor of Experimental Economics and associate editor at the Journal of Economic Theory and at Games and Economic Behavior. He is a fellow of the Econometric Society, CEPR and CESifo, and a former fellow of the Alfred P. Sloan Foundation. He was awarded a prize for best undergraduate thesis ("Location, Location, Location", published in the Journal of Economic Theory) and a prize for most successful alumnus of the Tinbergen Institute. He is the principal investigator of an ERC Advanced Investigator grant and of two Swiss National Science Foundation grants, which fund the center. His research interests include mechanism design including practical auction and market design, political science, social networks and social learning, bounded rationality, and experimental economics. He has been published in top general-interest journals including the American Economic Review, Journal of Political Economy, Econometrica, Review of Economic Studies, Journal of Economic Theory, Nature, the Proceedings of the National Academy of Sciences, and the American Political Science Review. His work has an important policy component and has influenced the design of major spectrum auctions and markets for greenhouse gas pollution permits in Australia, Canada, Europe, and the US. www.cebid.fau.eu 21 P RACTITIONERS P Practitioners Friday, March 7 Keynote Room, 09.00 - 1 0.30 Henriette Bongers (Program Director, Anti Money Laundring Center, Netherlands) Henriette Bongers is the director of the anti-money laundering program of the Dutch tax and customs administration. She is responsible for the establishment of a multidisciplinary center that stimulates an integral and international approach to combating money laundering. Hanna Filipczyk (Lawyer and tax adviser, Enodo Advisors, Poland) Dr. Hanna Filipczyk is a tax adviser specializing in tax litigation. She gained experience in the Big Four firms (Arthur Andersen, Ernst & Young in 2001 –2005) and Accreo Taxand (where she worked between 2006 and 2011 ); she currently works with Enodo Advisors. She holds degrees in law and philosophy and a PhD in law from the Nicolaus Copernicus University in Toruń, Poland; at present she collaborates with the University on a project basis. She is a member of the International Fiscal Association, Polish Branch. Her research interests focus on the general theory of tax liabilities, legal interpretation in tax matters, morality of taxation, and tax avoidance. Sjoerd Goslinga (Netherlands Tax and Customs Administration, Research and Marketing, Netherlands) Dr. Sjoerd Goslinga is a senior researcher at the Research and Marketing department of the Netherlands Tax and Customs Administration (NTCA). He is also a guest employee at the Social and Organisational Psychology department of Leiden University. Before his position with the NTCA, he worked at the Social Psychology department of VU University Amsterdam (1 992–2003), where he also received his PhD in social psychology. His current research focuses on determinants of tax compliance, regulation and enforcement policy. He is a regular contributor to projects and publications of the OECD/Federation of Tax Administrations. 22 Taxation, Social Norms and Compliance Frank Steenbock (Head of Global Tax, GfK SE, Germany) Frank Steenbock is the Head of Global Tax of GfK SE and responsible for all global tax matters. He can look back at 20 years of experience in international and German taxation. Before joining GfK he served in global roles at Hoechst, Aventis, Schering (Bayer) and Bombardier in Germany, France and Thailand. He has a strong record of global projects, especially transfer pricing, tax planning, mergers and acquisitions and permanent establishment issues as well as in process standardization. He holds a degree in economics from the University of Applied Sciences in Hamburg, Germany. S ESSION D ETAILS Every paper is assigned 30 minutes in total: 20 minutes for presentation, 5 minutes discussant's presentation and 5 minutes of general discussion. We would ask participants to be timely in their presentations, to be fair to all presenters at the conference. All presented papers at the conference “Taxation, Social Norms and Compliance” have a discussant. In the sessions with two papers, the presenters discuss each other’s work. In sessions with three contributors, the second presenter is assigned to discuss the paper of the first presenter, the third presenter is assigned to discuss the paper of the second, and the first presenter discusses the paper of the third. Furthermore, the last person to present in a session acts as the session chair. www.cebid.fau.eu 23 S ESSIONS A1 Thursday, March 6 Room A, 1 4.00 - 1 5.00 Unwilling, unable or uninformed to cheat? Tax evasion via (quasi-)selfreporting in Austria J OERG P AETZOLD (U NIVERSITY OF S ALZBURG ); H ANNES WINNER Truth or consequences? Honesty and dishonesty in taxpayer communications in an enforcement regime J AMES ALM (TULANE U NIVERSITY); D AVID B RUNER, M ICHAEL M CKEE B1 Thursday, March 6 Room B, 1 4.00 - 1 5.00 The optimal information reporting and tax audit policy YULIA P ARAMONOVA (U NIVERSITY OF M ICHIGAN ) The use of predictive analysis to increase tax compliance G ARETH M YLES (U NIVERSITY OF E XETER); M ATTHEW RABLEN , N IGAR H ASHIMZADE Thursday, March 6 C1 Room C, 1 4.00 - 1 5.00 Loss aversion motivates tax sheltering: evidence from U.S. tax returns ALEX REES-J ONES (CORNELL U NIVERSITY) Optimal dynamic tax evasion: a portfolio approach ROSELLA LEVAGGI (U NIVERSITÀ D EGLI S TUDI DI B RESCIA); F RANCESCO M ENONCIN 24 Taxation, Social Norms and Compliance Keynote Lecture 1 : Martin Kocher Thursday, March 6 Keynote Room, 1 5.30 - 1 6.30 Chair: Johannes Rincke Norm enforcement in social dilemmas M ARTIN KOCHER (LMU M UNICH ) A2 Thursday, March 6 Room A, 1 6.45 - 1 8.1 5 The impact of low-cost intervention on tax compliance: regression discontinuity evidence G ONZALO S ÁNCHEZ (TEXAS A&M U NIVERSITY) The behavioralist as tax collector: using natural field experiments to enhance tax compliance M ICHAEL H ALLSWORTH (I MPERIAL COLLEGE LONDON ); J OHN LIST, ROBERT M ETCALFE , I VO VLAEV Extrinsic vs intrinsic motivations for tax compliance: evidence from a field experiment in Germany J OHANNES RINCKE (U NIVERSITY OF E RLANGEN -N UREMBERG ); N ADJA D WENGER, H ENRIK KLEVEN , I MRAN RASUL B2 Thursday, March 6 Room B, 1 6.45 - 1 8.1 5 Can contracts signal social norms? - Experimental evidence ANASTASIA D ANILOV (U NIVERSITY OF COLOGNE ); D IRK S LIWKA Obedience ALEXANDROS KARAKOSTAS (U NIVERSITY OF E RLANGEN -N UREMBERG ); D ANIEL ZIZZO Tax compliance and psychic costs: behavioral experimental evidence using a psychological marker J ONAS F OOKEN (JRC - E UROPEAN COMMISSION ); U WE D ULLECK, CAMERON N EWTON , ANDREA RISTL, M ARKUS S CHAFFNER, B ENNO TORGLER www.cebid.fau.eu 25 Thursday, March 6 C2 Room C, 1 6.45 - 1 8.1 5 Regulatory fit increases efficacy of social norms' impact on tax compliance KATHARINA G ANGL (U NIVERSITY OF VIENNA); J ANET KLEBER, E VA H OFMANN , ARND F LORACK A factorial survey on the inheritance tax, social norms, and justice F RIEDEMANN RICHTER (U NIVERSITY OF E RLANGEN -N UREMBERG ); M ARTIN ABRAHAM , KERSTIN LOREK, M ATTHIAS WREDE Taxation: a matter of law or morality? J ANE F RECKNALL-H UGHES (O PEN U NIVERSITY B USINESS S CHOOL); E LAINE D OYLE , B ARBARA S UMMERS Friday, March 7 A3 Corruption and firm tax evasion Room A, 09.00 - 1 0.30 J AMES ALM (TULANE U NIVERSITY); J ORGE M ARTINEZ-VAZQUEZ, CHANDLER M CCLELLAN The tax evasion of firms, corruption and tax loopholes ANDRÉ S EIDEL (D RESDEN U NIVERSITY OF TECHNOLOGY); M ARCEL THUM , S UGATA M ARJIT Corruption and tax evasion: reflections on Greek tragedy ANASTASIA LITINA (U NIVERSITY OF LUXEMBOURG ); THEODORE P ALIVOS 26 Taxation, Social Norms and Compliance P Practitioners Friday, March 7 Keynote Room, 09.00 - 1 0.30 AMLC: Combatting and disrupting money laundering, side by side H ENRIETTE B ONGERS (P ROGRAM D IRECTOR, ANTI M ONEY LAUNDRING CENTER, N ETHERLANDS) Piercing the veil of artificiality - can 'co-operative compliance' curb tax avoidance? H ANNA F ILIPCZYK (LAWYER AND TAX ADVISER, E NODO ADVISORS, P OLAND) Right from the start: strategies to influence the tax compliance environment S JOERD G OSLINGA (N ETHERLANDS TAX AND CUSTOMS ADMINISTRATION , RESEARCH M ARKETING , N ETHERLANDS) Collecting and / or paying taxes has become highly complex, putting a heavy administrative and compliance burden on companies, given that this is not a company’s core business purpose F RANK S TEENBOCK (H EAD OF G LOBAL TAX, G FK SE, G ERMANY) Friday, March 7 Poster Session 1 Poster Hall 1 , 1 0.30 - 11 .30 On the efficiency of whistleblowing-based audit schemes: an experimental approach CECILE B AZART (LAMETA); M ICKAEL B EAUD, D IMITRI D UBOIS Does commitment to rules increase compliance? Combined laboratory and field experimental evidence U LRICH G LOGOWSKY (U NIVERSITY OF E RLANGEN -N UREMBERG ); TOBIAS CAGALA, J OHANNES RINCKE An experimental study of corporate social responsibility through charitable giving in Bertrand markets M ICHAEL S EEBAUER (U NIVERSITY OF E RLANGEN -N UREMBERG ); ROBERT F EICHT, VERONIKA G RIMM www.cebid.fau.eu 27 Age differences in the reaction to incentives - a test of the social production function theory ALEC S PROTEN (U NIVERSITY OF E RLANGEN -N UREMBERG ); CHRISTIANE S CHWIEREN Testing for economic crime; the case of the retail gasoline industry in Greece M ICHALIS ZAOURAS (U NIVERSITY OF G RONINGEN ) Fairness and persuasion - experimental evidence on the influence of statements by stakeholders on fairness decisions by impartial decision makers LILIA ZHURAKHOVSKA (U NIVERSITY OF E RLANGEN -N UREMBERG ); M ARCO KLEINE , P ASCAL LANGENBACH Friday, March 7 Keynote Lecture 2: Erich Kirchler Keynote Room, 11 .30 - 1 2.30 Chair: Matthias Wrede Taxpayers and authorities: interaction climates and cooperation E RICH KIRCHLER (U NIVERSITY OF VIENNA) Friday, March 7 A4 Room A, 1 3.30 - 1 4.30 Tax policy, benchmarking, and the comparative evaluation of policy AXEL VON S CHWERIN (U NIVERSITY OF E RLANGEN -N UREMBERG ); THIESS B UETTNER Complex tax incentives: an experimental investigation S IMON J AEGER (H ARVARD U NIVERSITY); J OHANNES ABELER Friday, March 7 B4 Room B, 1 3.30 - 1 4.30 The articulation of government policy: health insurance mandates versus taxes KEITH E RICSON (B OSTON U NIVERSITY); J UDD KESSLER 28 Taxation, Social Norms and Compliance Who's in charge? Donor targeting enhances voluntary giving to government CATHERINE E CKEL (TEXAS A&M U NIVERSITY); S HERRY XIN LI , P HILIP G ROSSMAN , TARA LARSON B ROWN Friday, March 7 C4 Room C, 1 3.30 - 1 4.30 The distribution of individual conformity under social pressure across societies M OTI M ICHAELI (THE H EBREW U NIVERSITY); D ANIEL S PIRO Social esteem versus social stigma: the role of anonymity in an income reporting game LUIGI M ITTONE (U NIVERSITY OF TRENTO); S ANDRO CASAL Keynote Lecture 3: Joel Slemrod Friday, March 7 Keynote Room, 1 5.00 - 1 6.00 Chair: Thiess Büttner How economics illuminates the search for insights into tax evasion: a practical guide J OEL S LEMROD (U NIVERSITY OF M ICHIGAN ) Friday, March 7 Poster Session 2 Poster Hall 1 , 1 6.00 - 1 7.00 Tax morale and tax choice: a survey-experiment ARMENAK ANTINYAN (U NIVERSITY OF E RLANGEN -N UREMBERG ); LORENZO ABBIATI , LUCA CORAZZINI Experimental comparison of compliance with environmental taxes in Colombia and Sweden J ESSICA CORIA (U NIVERSITY OF G OTHENBURG ); CLARA VILLEGAS-P ALACIO, J UAN -CAMILO CARDENAS The effect of tax affectation on tax evasion and tax avoidance decisions M ARTIN F OCHMANN (U NIVERSITY H ANNOVER); E IKE KROLL www.cebid.fau.eu 29 How to enforce the value-added tax? The role of intersectoral linkages M OHAMMAD H OSEINI (TILBURG U NIVERSITY) The effect of auditing announcements on tax fraud S TEPHEN KASTORYANO (U NIVERSITY OF M ANNHEIM ) Multilateral conventions in the 21 th century in the light of exchange of information and assistance in the collection of taxes G IL S AVIR (U NIVERSITY OF M ICHIGAN ) Division of the tax burden in investment settings M AREN TONN (U NIVERSITY OF E RLANGEN -N UREMBERG ) A5 Friday, March 7 Room A, 1 7.00 - 1 8.00 Local public goods and property tax compliance: evidence from residential street pavement CLIMENT QUINTANA-D OMEQUE (U NIVERSITY OF O XFORD); M ARCO G ONZALEZ-N AVARRO Compliance behavior in networks: evidence from a field experiment CHRISTIAN TRAXLER (H ERTIE S CHOOL OF G OVERNANCE ); F RANCESCO D RAGO, F RIEDERIKE M ENGEL B5 Friday, March 7 Room B, 1 7.00 - 1 8.00 Exploiting a window of opportunity: multinationals' profit shifting in the absence of restrictions CAROLIN H OLZMANN (U NIVERSITY OF E RLANGEN -N UREMBERG ) A negotiation-based model of tax-induced transfer pricing J OHANNES B ECKER (U NIVERSITY OF M ÜNSTER); RONALD D AVIES 30 Taxation, Social Norms and Compliance Friday, March 7 C5 Room C, 1 7.00 - 1 8.00 Cooperation and trustworthiness in repeated interaction TOBIAS CAGALA (U NIVERSITY OF E RLANGEN -N UREMBERG ); U LRICH G LOGOWSKY, VERONIKA G RIMM , J OHANNES RINCKE Distinguishing the role of authority "in" and authority "to" N ESLIHAN U LER (U NIVERSITY OF M ICHIGAN ) A6 Saturday, March 8 Room A, 09.00 - 1 0.00 The influence of economic freedom on the shadow economy in OECD and European countries: some preliminary empirical results S EBASTIAN S PIEGEL (F RIEDRICH -S CHILLER-U NIVERSITY J ENA); F RIEDRICH S CHNEIDER, ANDREAS F REYTAG On the role of social norms and institutions in regulating tax compliance and administration in China J I LI (RUTGERS U NIVERSITY) B6 Saturday, March 8 Room B, 09.00 - 1 0.00 "Paying tax is part of life": social norms and social influence in tax compliance D IANA O NU (U NIVERSITY OF E XETER); LYNNE O ATS When you audit do it loudly: a natural experiment on tax compliance ALESSANDRO S ANTORO (U NIVERSITÀ DI M ILANO B ICOCCA); S IMONA G AMBA, P IETRO B ATTISTON www.cebid.fau.eu 31 C6 Saturday, March 8 Room C, 09.00 - 1 0.00 Measuring and explaining tax evasion: improving self-reports using the crosswise model I VAR KRUMPAL (U NIVERSITY OF LEIPZIG ); M ARTIN KORNDÖRFER, S TEFAN S CHMUKLE Time delay and support for taxation S ILVIA TIEZZI (U NIVERSITY OF S IENA); E RTE XIAO Saturday, March 8 Keynote Lecture 4: Jacob Goeree Chair: Veronika Grimm Electoral Engineering: One Man, One Vote Bid Keynote Room, 1 0.30 - 11 .30 J ACOB G OEREE (U NIVERSITY OF ZURICH ) Saturday, March 8 Poster Session 3 Poster Hall 2, 11 .30 - 1 2.30 Presentation of P1 (see page 27) and P2 (see page 29) posters A7 Saturday, March 8 Room A, 1 2.30 - 1 3.30 Do taxes crowd out intrinsic motivation? Field-experimental evidence from Germany N ADJA D WENGER (M AX P LANCK I NSTITUTE FOR TAX LAW AND P UBLIC F INANCE ); J OHANNES RINCKE You've got mail: a randomised field experiment on tax evasion E RIK Ø. S ØRENSEN (NHH N ORWEGIAN S CHOOL OF E CONOMICS); KRISTINA B OTT, ALEXANDER CAPPELEN , B ERTIL TUNGODDEN 32 Taxation, Social Norms and Compliance B7 Saturday, March 8 Room B, 1 2.30 - 1 3.30 Do students behave like real taxpayers? Experimental evidence on taxpayer compliance from the lab and from the field M IGUEL F ONSECA (U NIVERSITY OF E XETER); LAWRENCE CHOO, G ARETH M YLES Dubious versus trustworthy faces - what difference does it make for tax compliance? TIM LOHSE (B ERLIN S CHOOL OF E CONOMICS AND LAW); KAI KONRAD, S ALMAI QARI C7 Saturday, March 8 Optimal tax enforcement under prospect theory Room C, 1 2.30 - 1 3.30 AMEDEO P IOLATTO (B ARCELONA I NSTITUTE OF E CONOMICS); G WENOLA TROTIN Social norms and legal design: fault-based vs strict liability offences CLAUDE F LUET (U NIVERSITY OF QUEBEC AT M ONTREAL) www.cebid.fau.eu 33 LIST OF P ARTICIPANTS A Bongers, Henriette Abraham, Martin University of Erlangen-Nuremberg [email protected] Anti Money Laundring Center, Netherlands [email protected] Practitioner Alm, James Buettner, Thiess Antinyan, Armenak C University of Erlangen-Nuremberg [email protected] Tulane University [email protected] Sessions A1 , A3 University of Erlangen-Nuremberg [email protected] Poster B Lameta University Montpellier I [email protected] .fr Poster Becker, Johannes University of Münster [email protected] Session B5 University of Erlangen-Nuremberg [email protected] Bernhofer, Juliana University of Erlangen-Nuremberg [email protected] Session C5 Casal, Sandro Bazart, Cecile Bellmann, Lutz Cagala, Tobias University of Erlangen-Nuremberg [email protected] Coria, Jessica University of Gothenburg [email protected] Poster D Danilov, Anastasia University of Cologne [email protected] Session B2 University of Venice [email protected] 34 Taxation, Social Norms and Compliance Driva, Anastasia Fluet, Claude EBE-LMU Munich [email protected] Dwenger, Nadja University of Quebec at Montreal [email protected] Session C7 Max Planck Institute for Tax Law & Public Finanace [email protected] Session A7 Fochmann, Martin E Fonseca, Miguel A. Eckel, Catherine C. Texas A&M University [email protected] Session B4 Engelmann, Dirk University of Mannheim [email protected] Erbe, Katharina University of Erlangen-Nuremberg [email protected] Ericson, Keith M. Boston University [email protected] Session B4 F Filipczyk, Hanna P. Enodo Advisors [email protected] Practitioner Leibniz University Hannover [email protected] Poster University of Exeter [email protected] Session B7 Fooken, Jonas Queensland University of Technology [email protected] Session B2 Frecknall-Hughes, Jane The Open University Business School [email protected] Session C2 G Gamba, Simona Università Cattolica [email protected] Gangl, Katharina University of Vienna [email protected] Session C2 www.cebid.fau.eu 35 Glogowsky, Ulrich Holzmann, Carolin Goeree, Jacob Hoseini, Mohammad University of Erlangen-Nuremberg [email protected] Poster University of Zurich [email protected] Tilburg University [email protected] Poster Goslinga, Sjoerd Netherlands Tax and Customs Administration [email protected] Practitioner Grima, Marilyn Accountant [email protected] Grimm, Veronika University of Erlangen-Nuremberg [email protected] Groß, Peter University of Erlangen-Nuremberg [email protected] H Hallsworth, Michael I Ismer, Roland University of Erlangen-Nuremberg [email protected] J Jäger, Simon Harvard University [email protected] Session A4 Jahnke, Björn Leibniz University Hannover [email protected] K Imperial College London m.hallsworth11 @imperial.ac.uk Session A2 36 University of Erlangen-Nuremberg [email protected] Session B5 Karakostas, Alexandros University of Erlangen-Nuremberg [email protected] Session B2 Taxation, Social Norms and Compliance Kastoryano, Stephen Li, Ji Kirchler, Erich Litina, Anastasia University of Mannheim [email protected] Poster University of Vienna [email protected] Kleine, Marco Max Planck Institute for Research on Collective Goods [email protected] Kocher, Martin LMU Munich [email protected] Krämer, Oliver Rutgers School of Law-Newark [email protected] Session A6 University of Luxembourg [email protected] Session A3 Lohse, Tim Berlin School of Economics and Law [email protected] Session B7 Lorek, Kerstin University of Erlangen-Nuremberg [email protected] University of Erlangen-Nuremberg [email protected] M Krumpal, Ivar Madzharova, Boryana University of Leipzig [email protected] Session C6 University of Erlangen-Nuremberg [email protected] L Mehl, Simon Leepa, Claudia University of Erlangen-Nuremberg [email protected] Levaggi, Rosella University of Brescia [email protected] Session C1 University of Erlangen-Nuremberg [email protected] Michaeli, Moti The Hebrew University [email protected] Session C4 www.cebid.fau.eu 37 Mittone, Luigi Department of Economics and Management, University of Trento [email protected] Session C4 Myles, Gareth D. University of Exeter [email protected] Session B1 University of Oxford [email protected] Session A5 Rahman, Abdul Universitet Twente a.rahman-1 @utwente.nl Onu, Diana University of Exeter [email protected] Session B6 Rau, Holger University of Erlangen-Nuremberg [email protected] P Rees-Jones, Alex Cornell University [email protected] Session C1 Paetzold, Joerg University of Salzburg [email protected] Session A1 Richter, Friedemann University of Erlangen-Nuremberg [email protected] Session C2 Paramonova, Yulia University of Michigan [email protected] Session B1 Rincke, Johannes Barcelona Institute of Economics [email protected] Session C7 38 Quintana-Domeque, Climent R O Piolatto, Amedeo Q University of Erlangen-Nuremberg [email protected] Session A2 Taxation, Social Norms and Compliance S Sánchez, Gonzalo E. Texas A&M University [email protected] Session A2 Santoro, Alessandro Seidel, André Technische Universität Dresden andre.seidel1 @tu-dresden.de Session A3 Slemrod, Joel University of Michigan [email protected] University of Milan Bicocca [email protected] Session B6 Sölch, Christian Savir, Gil Sørensen, Erik Ø. University of Michigan [email protected] Poster Schächtele, Simeon EBE-LMU Munich [email protected] Scheffler, Wolfram University of Erlangen-Nuremberg [email protected] von Schwerin, Axel University of Erlangen-Nuremberg [email protected] Session A4 Seebauer, Michael University of Erlangen-Nuremberg [email protected] Poster University of Erlangen-Nuremberg [email protected] NHH Norwegian School of Economics [email protected] Session A7 Spiegel, Sebastian E. Friedrich-Schiller-University Jena [email protected] Session A6 Sproten, Alec University of Erlangen-Nuremberg [email protected] Poster Steenbock, Frank GfK SE, Germany [email protected] Practitioner www.cebid.fau.eu 39 T V Tauchmann, Harald Valmasoni, Lorenzo Tiezzi, Silvia W University of Erlangen-Nuremberg [email protected] University of Siena [email protected] Session C6 University of Erlangen-Nuremberg [email protected] Wrede, Matthias University of Erlangen-Nuremberg [email protected] Tonn, Maren University of Erlangen-Nuremberg [email protected] Poster Trappmann, Mark Institut für Arbeitsmarkt- und Berufsforschung [email protected] Traxler, Christian Hertie School of Governance [email protected] Session A5 Z Zaouras, Michalis University of Groningen [email protected] Poster Zhurakhovska, Lilia University of Erlangen-Nuremberg [email protected] Poster U Uler, Neslihan University of Michigan [email protected] Session C5 Unfried, Matthias GfK Verein [email protected] 40 Taxation, Social Norms and Compliance N OTES www.cebid.fau.eu 41 42 Taxation, Social Norms and Compliance O RGANIZERS The conference is organized by a multi-disciplinary research group at Friedrich Alexander University (FAU), which includes economists who specialize in public finance and behavioral economics and scholars from various other fields. S CIENTIFIC COMMITTEE Thiess Büttner, Dirk Engelmann, Veronika Grimm, Johannes Rincke, Matthias Wrede KEYNOTE S PEAKERS Jacob Goeree (University of Zurich), Erich Kirchler (University of Vienna), Martin Kocher (LMU Munich), Joel Slemrod (University of Michigan) S PONSORS Published by: FAU Erlangen-Nürnberg, School of Business and Economics; Pictures: Faber-Castell, Uwe Niklas; Content and Layout: Oliver Krämer, Katharina Schmidler, Jonas Klein; Print: Nova.Druck Goppert GmbH; Publication Date: March 201 4 www.cebid.fau.eu