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Who’ll stop lying under oath? Empirical evidence from tax evasion games

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Published in 2020 at "European Economic Review"

DOI: 10.1016/j.euroecorev.2020.103369

Abstract: Using two earned income/tax declaration experimental designs we show that only partial liars are affected by a truth-telling oath, a non-price commitment device. Under oath, we see no change in the number of chronic liars… read more here.

Keywords: lying oath; partial liars; oath; oath empirical ... See more keywords