The research area ‘Tax and Tax Policy’ focuses on analyzing the decisions made by taxpayers, with particular consideration of measures for reducing tax avoidance and tax evasion. Another topic that is investigated is how those involved in tax administration can increase taxpayers’ willingness to co-operate.
The research conducted in this area connects questions in microeconomics and macroeconomics with institutional approaches. In this area, the School places particular importance on empirical research based on microdata that is used to analyze quasi-experiments, field experiments and experimental research conducted in the laboratory.