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Thorben C. Kundt

Personal Details

First Name:Thorben
Middle Name:Christian
Last Name:Kundt
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RePEc Short-ID:pku366
[This author has chosen not to make the email address public]

Affiliation

Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ)

http://www.giz.de
Germany, Eschborn

Research output

as
Jump to: Working papers Articles

Working papers

  1. Thorben Kundt, 2014. "Applying “Benford’s law” to the Crosswise Model: Findings from an online survey on tax evasion," Working Paper 148/2014, Helmut Schmidt University, Hamburg.
  2. Christoph Bühren & Thorben C. Kundt, 2013. "Imagine Being a Nice Guy: A Note on Hypothetical vs. Incentivized Social Preferences," MAGKS Papers on Economics 201349, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
  3. Kundt, Thorben C. & Misch, Florian & Nerré, Birger, 2013. "Re-assessing the merits of measuring tax evasions through surveys: Evidence from Serbian firms," ZEW Discussion Papers 13-047, ZEW - Leibniz Centre for European Economic Research.
  4. Christoph Bühren & Thorben C. Kundt, 2013. "Worker or Shirker – Who Evades More Taxes? A Real Effort Experiment," MAGKS Papers on Economics 201326, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).

Articles

  1. Thorben C. Kundt & Florian Misch & Birger Nerré, 2017. "Re-assessing the merits of measuring tax evasion through business surveys: an application of the crosswise model," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(1), pages 112-133, February.
  2. Bühren, Christoph & Kundt, Thorben C., 2015. "Imagine being a nice guy: A note on hypothetical vs. incentivized social preferences," Judgment and Decision Making, Cambridge University Press, vol. 10(2), pages 185-190, March.
  3. Bühren Christoph & Kundt Thorben C., 2014. "Does the Level of Work Effort Influence Tax Evasion? Experimental Evidence," Review of Economics, De Gruyter, vol. 65(2), pages 137-158, August.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Blog mentions

As found by EconAcademics.org, the blog aggregator for Economics research:
  1. Christoph Bühren & Thorben C. Kundt, 2013. "Worker or Shirker – Who Evades More Taxes? A Real Effort Experiment," MAGKS Papers on Economics 201326, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).

    Mentioned in:

    1. Taxes, norms & belief equilibria
      by chris dillow in Stumbling and Mumbling on 2013-05-29 18:07:10

Working papers

  1. Thorben Kundt, 2014. "Applying “Benford’s law” to the Crosswise Model: Findings from an online survey on tax evasion," Working Paper 148/2014, Helmut Schmidt University, Hamburg.

    Cited by:

    1. Marc Höglinger & Ben Jann, 2016. "More Is Not Always Better: An Experimental Individual-Level Validation of the Randomized Response Technique and the Crosswise Model," University of Bern Social Sciences Working Papers 18, University of Bern, Department of Social Sciences.
    2. Rainer Schnell & Kathrin Thomas, 2023. "A Meta-analysis of Studies on the Performance of the Crosswise Model," Sociological Methods & Research, , vol. 52(3), pages 1493-1518, August.

  2. Kundt, Thorben C. & Misch, Florian & Nerré, Birger, 2013. "Re-assessing the merits of measuring tax evasions through surveys: Evidence from Serbian firms," ZEW Discussion Papers 13-047, ZEW - Leibniz Centre for European Economic Research.

    Cited by:

    1. Friesenbichler, Klaus S. & Selenko, Eva & Clarke, George R.G., 2015. "How much of a nuisance is greasing the palms? A study on job dedication and attitudes towards corruption reports under answer bias control," MPRA Paper 67331, University Library of Munich, Germany.
    2. Burgstaller, Lilith & Feld, Lars P. & Pfeil, Katharina, 2022. "Working in the shadow: Survey techniques for measuring and explaining undeclared work," Journal of Economic Behavior & Organization, Elsevier, vol. 200(C), pages 661-671.
    3. Thorben Kundt, 2014. "Applying “Benford’s law” to the Crosswise Model: Findings from an online survey on tax evasion," Working Paper 148/2014, Helmut Schmidt University, Hamburg.
    4. Marc Höglinger & Ben Jann, 2016. "More Is Not Always Better: An Experimental Individual-Level Validation of the Randomized Response Technique and the Crosswise Model," University of Bern Social Sciences Working Papers 18, University of Bern, Department of Social Sciences.

  3. Christoph Bühren & Thorben C. Kundt, 2013. "Worker or Shirker – Who Evades More Taxes? A Real Effort Experiment," MAGKS Papers on Economics 201326, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).

    Cited by:

    1. Mawani, Amin & Trivedi, Viswanath Umashanker, 2021. "Collusive vs. coercively corrupt tax auditors and their impact on tax compliance," Journal of Behavioral and Experimental Finance, Elsevier, vol. 30(C).
    2. Milos Fisar & Tommaso Reggiani & Fabio Sabatini & Jiri Spalek, 2021. "Media negativity bias and tax compliance: Experimental evidence," Working Papers in Public Economics 211, Department of Economics and Law, Sapienza University of Rome.
    3. Nicolas Jacquemet & Stephane Luchini & Antoine Malézieux & Jason Shogren, 2016. "Is tax evasion a personality trait ? An empirical evaluation of psychological determinants of "tax morale" [L'évasion fiscale est-elle un trait de personnalité ? Une évaluation empirique des déterminants psychologiques de la « morale fis," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-01476519, HAL.
    4. Christoph Bühren & Thorben C. Kundt, 2013. "Imagine Being a Nice Guy: A Note on Hypothetical vs. Incentivized Social Preferences," MAGKS Papers on Economics 201349, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
    5. James Alm & William D. Schulze & Carrie Von Bose & Jubo Yan, 2019. "Appeals to Social Norms and Taxpayer Compliance," Working Papers 1902, Tulane University, Department of Economics.

Articles

  1. Thorben C. Kundt & Florian Misch & Birger Nerré, 2017. "Re-assessing the merits of measuring tax evasion through business surveys: an application of the crosswise model," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(1), pages 112-133, February.

    Cited by:

    1. Ms. Era Dabla-Norris & Mr. Mark Gradstein & Fedor Miryugin & Florian Misch, 2019. "Productivity and Tax Evasion," IMF Working Papers 2019/260, International Monetary Fund.
    2. Julia Meisters & Adrian Hoffmann & Jochen Musch, 2020. "Can detailed instructions and comprehension checks increase the validity of crosswise model estimates?," PLOS ONE, Public Library of Science, vol. 15(6), pages 1-19, June.
    3. James Alm & Yongzheng Liu & Kewei Zhang, 2019. "Financial constraints and firm tax evasion," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(1), pages 71-102, February.
    4. Adrian Hoffmann & Julia Meisters & Jochen Musch, 2021. "Nothing but the truth? Effects of faking on the validity of the crosswise model," PLOS ONE, Public Library of Science, vol. 16(10), pages 1-20, October.
    5. Nyamapheni, Joseph & Robinson, Zurika, 2021. "Determinants of tax morale: Cross-sectional evidence from Africa," Working Papers 28231, University of South Africa, Department of Economics.

  2. Bühren, Christoph & Kundt, Thorben C., 2015. "Imagine being a nice guy: A note on hypothetical vs. incentivized social preferences," Judgment and Decision Making, Cambridge University Press, vol. 10(2), pages 185-190, March.

    Cited by:

    1. Pablo Brañas-Garza & Antonio M. Espín & Diego Jorrat, 2025. "£1(£5) or Nothing in Dictator Games: Unexpected Differences," Working Papers 376, Red Nacional de Investigadores en Economía (RedNIE).
    2. Hamza Umer & Takashi Kurosaki, 2025. "Effects of the Covid-19 and natural agricultural shocks on preferences of farmers," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 12(1), pages 1-13, December.
    3. Walkowitz, Gari, 2019. "On the Validity of Probabilistic (and Cost-Saving) Incentives in Dictator Games: A Systematic Test," MPRA Paper 91541, University Library of Munich, Germany.
    4. Kettner, Sara Elisa & Waichman, Israel, 2016. "Old age and prosocial behavior: Social preferences or experimental confounds?," Journal of Economic Psychology, Elsevier, vol. 53(C), pages 118-130.
    5. Larney, Andrea & Rotella, Amanda & Barclay, Pat, 2019. "Stake size effects in ultimatum game and dictator game offers: A meta-analysis," Organizational Behavior and Human Decision Processes, Elsevier, vol. 151(C), pages 61-72.
    6. Aude Silvestre & Marie Sarlet & Johanne Huart & Benoit Dardenne, 2016. "Benevolent Ideology and Women’s Economic Decision-Making: When Sexism Is Hurting Men’s Wallet," PLOS ONE, Public Library of Science, vol. 11(2), pages 1-10, February.
    7. Lespiau, Florence & Hopfensitz, Astrid & Kaminski, Gwenaël, 2021. "Keeping it for yourself or your sister? Experimental evidence on birth order effects on resource distribution between kin and non-kin," Journal of Economic Psychology, Elsevier, vol. 82(C).
    8. Barrafrem, Kinga & Västfjäll, Daniel & Tinghög, Gustav, 2021. "The arithmetic of outcome editing in financial and social domains," Journal of Economic Psychology, Elsevier, vol. 86(C).
    9. Davide Barrera & Sara Romanò & Giulia Bocca, 2025. "Effects of frames and incentives on prosociality in the lab. Comparing abstract and realistic scenarios," Rationality and Society, , vol. 37(2), pages 170-200, May.
    10. Hamza Umer, 2023. "A selected literature review of the effect of Covid-19 on preferences," Journal of the Economic Science Association, Springer;Economic Science Association, vol. 9(1), pages 147-156, June.
    11. Walkowitz, Gari, 2021. "Dictator game variants with probabilistic (and cost-saving) payoffs: A systematic test," Journal of Economic Psychology, Elsevier, vol. 85(C).
    12. Chantarat, Sommarat & Oum, Sothea & Samphantharak, Krislert & Sann, Vathana, 2019. "Natural Disasters, Preferences, and Behaviors: Evidence from the 2011 Mega Flood in Cambodia," Journal of Asian Economics, Elsevier, vol. 63(C), pages 44-74.
    13. Yohei Mitani & Nobuyuki Hanaki, 2025. "Pay a lot to a few instead of a bit to all! Evidence from online donation experiments," ISER Discussion Paper 1273, Institute of Social and Economic Research, The University of Osaka.
    14. Koppel, Lina & Andersson, David & Johannesson, Magnus & Strømland, Eirik & Tinghög, Gustav, 2025. "Comprehension in economic games," Journal of Economic Behavior & Organization, Elsevier, vol. 234(C).
    15. Walkowitz, Gari, 2017. "On the Validity of Cost-Saving Methods in Dictator-Game Experiments: A Systematic Test," MPRA Paper 83309, University Library of Munich, Germany.

  3. Bühren Christoph & Kundt Thorben C., 2014. "Does the Level of Work Effort Influence Tax Evasion? Experimental Evidence," Review of Economics, De Gruyter, vol. 65(2), pages 137-158, August.

    Cited by:

    1. Christoph Engel, 2016. "Experimental Criminal Law. A Survey of Contributions from Law, Economics and Criminology," Discussion Paper Series of the Max Planck Institute for Behavioral Economics 2016_07, Max Planck Institute for Behavioral Economics.
    2. Julian Hackinger, 2024. "Cognitive ability and the house money effect in public goods games," Journal of the Economic Science Association, Springer;Economic Science Association, vol. 10(2), pages 393-414, December.
    3. Christoph Buehren & Maria Daskalakis, 2020. "Which green nudge helps to save energy? Experimental evidence," MAGKS Papers on Economics 202042, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
    4. Choo, C.Y. Lawrence & Fonseca, Miguel A. & Myles, Gareth D., 2016. "Do students behave like real taxpayers in the lab? Evidence from a real effort tax compliance experiment," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 102-114.
    5. Hundsdoerfer, Jochen & Matthaei, Eva Kristina, 2020. "Gender discriminatory taxes, fairness perception, and labor supply," Discussion Papers 2020/6, Free University Berlin, School of Business & Economics.
    6. Antoine Malézieux & Benno Torgler, 2021. "Culture, Immigration and Tax Compliance," CREMA Working Paper Series 2021-23, Center for Research in Economics, Management and the Arts (CREMA).
    7. Jochen Hundsdoerfer & Eva Matthaei, 2022. "Gender Discriminatory Taxes, Fairness Perception, and Labor Supply," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 78(1-2), pages 156-207.
    8. Miloš Fišar & Tommaso Reggiani & Fabio Sabatini & Jiří Špalek, 2020. "Media Bias and Tax Compliance: Experimental Evidence," MUNI ECON Working Papers 2020-01, Masaryk University, revised Feb 2023.
    9. Guerra, Alice & Harrington, Brooke, 2018. "Attitude–behavior consistency in tax compliance: A cross-national comparison," Journal of Economic Behavior & Organization, Elsevier, vol. 156(C), pages 184-205.
    10. Grundmann, Susanna & Graf Lambsdorff, Johann, 2017. "How income and tax rates provoke cheating – An experimental investigation of tax morale," Journal of Economic Psychology, Elsevier, vol. 63(C), pages 27-42.
    11. James Alm & Antoine Malézieux, 2021. "40 years of tax evasion games: a meta-analysis," Experimental Economics, Springer;Economic Science Association, vol. 24(3), pages 699-750, September.
    12. Skoura V. Angeliki & Dasaklis K. Thomas, 2025. "Tax Compliance Determinants in a Challenging Fiscal Environment: Evidence from a Greek Experiment," IJFS, MDPI, vol. 13(2), pages 1-30, May.
    13. Grundmann, Susanna, 2020. "Do just deserts and competition shape patterns of cheating?," Passauer Diskussionspapiere, Volkswirtschaftliche Reihe V-79-20, University of Passau, Faculty of Business and Economics.
    14. Hongyu Wan, 2024. "Impact of risk aversion attitude on tax morale: insights from a context of low risk of tax evasion," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 71(1), pages 75-97, March.

More information

Research fields, statistics, top rankings, if available.

Statistics

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Co-authorship network on CollEc

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 4 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-IUE: Informal and Underground Economics (3) 2013-05-22 2013-08-23 2014-07-28
  2. NEP-CBE: Cognitive and Behavioural Economics (2) 2013-05-22 2013-12-15
  3. NEP-EXP: Experimental Economics (2) 2013-05-22 2013-12-15
  4. NEP-PBE: Public Economics (2) 2013-08-23 2014-07-28
  5. NEP-ACC: Accounting and Auditing (1) 2013-08-23
  6. NEP-HRM: Human Capital and Human Resource Management (1) 2013-05-22
  7. NEP-NEU: Neuroeconomics (1) 2013-12-15
  8. NEP-SOC: Social Norms and Social Capital (1) 2013-12-15
  9. NEP-TRA: Transition Economics (1) 2013-08-23

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