Taxation, Social Norms and Compliance

The Center for Economic Behavior and Institution Design (cebid) at Friedrich-Alexander-University (FAU) is pleased to announce a conference on “Taxation, Social Norms and Compliance” to take place March 6 – 8, 2014, in Nuremberg. Prospective participants are invited to submit papers for presentation at the conference, to be received no later than December 1, 2013. Authors will be notified about acceptance by January 15, 2014. Completed papers are to be made available for posting on the conference web site no later than February 15, 2014.

The conference aims at discussing current theoretical and empirical research on the willingness and ability of taxpayers to cooperate with tax authorities. The conference welcomes submissions on all aspects of compliance of firms and individuals with laws, rules, and regulations regarding taxation and social policy, including the role of institutions, economic incentives, social and cultural norms, fairness and justice considerations, as well as the role of government objectives and performance. The organizers will also be happy to receive submissions dealing with the behavioral foundations of compliance.

Keynote Lectures:

Jacob Goeree (UZH)

Martin Kocher (LMU)

Joel Slemrod (UMich)

Erich Kirchler (UVienna)

Accepted papers may be submitted to a special issue of the Journal of Economic Behavior and Organization for possible publication. All accepted papers will be considered for a best paper award, which carries a prize of € 1,000.

Second-class/APEX travel expenses will be refunded to presenters of accepted papers. Accommodation and meals are covered by cebid and our sponsors.

Click here for the full call for papers.

Important dates:

Submission Deadline: December 1, 2013

Notifications of acceptance: January 15, 2014

Conference: March 6-8, 2014