In Germany and other EU countries it occurs that reforms which are regarded by many experts as wealth augmenting are not necessarily accepted by voters.The project looks into these phenomena of reform resistance by making use of behavioural economics´ insights. Among other issues the following four topics are included in the analysis: first, behavioural economics and reform acceptance, second, interdependencies between reforms and consumer and investor behaviour, third, behavioural reactions towards fiscal incentives and, fourth, aspects of tax morale.

Selected Publications


Förg, Michael, Dieter Frey, Friedrich Heinemann, Eva Jonas, Waldemar Rotfuß, Eva Traut-Mattausch and Peter Westerheide (2007), Psychologie, Wachstum und Reformfähigkeit, Gutachten für das Bundesministerium der Finanzen, Mannheim, München, Duisburg, Salzburg. Download