Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/217044 
Year of Publication: 
2019
Series/Report no.: 
IHS Working Paper No. 8
Publisher: 
Institut für Höhere Studien - Institute for Advanced Studies (IHS), Vienna
Abstract: 
Unethical behavior in organizations is usually associated with the risk of negative consequences for the organization and for the involved managers if being detected. The existing experimental literature in economics has so far mainly focused on the analysis of unethical behavior in environments that involve no fines or similar monetary consequences. In the current paper, we use a tax compliance framework to study (un-)ethical behavior of individuals and small groups. Our results show that groups are clearly less compliant than individuals. The risk of being detected is the most important aspect in the group communication process when deciding on compliance.
Subjects: 
Dishonesty
lying
compliance
risk-taking
group decisions
communication
norms
experiment
JEL: 
C91
C92
D03
H26
Creative Commons License: 
cc-by Logo
Document Type: 
Working Paper

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