Nadja Dwenger

Prof. Dr. Nadja Dwenger is professor of Economics and head of the research group Public Economics at the University of Hohenheim. She obtained her doctorate in 2010 at the Freie Universität Berlin and was postdoctoral researcher of empirical science at the Max-Planck-Institute for Tax and Public Finance in Munich. In 2012, she was a guest researcher at the University of Berkeley. Her research focuses mainly on the question, how individuals and businesses react on governmental regulations and institutional parameters, and how this behaviour orientates at the public welfare.

The main objective of the research project is to identify conditions that have a positive effect on a high tax morale. Despite their importance to society, these conditions remain poorly understood in the scientific literature. The project will particularly examine why many individuals are willing to pay their taxes even if a tax audit is unlikely or even impossible. Subsequently, the project will investigate the relationship between tax compliance and pro-social behavior in various other contexts. Both laboratory and field experiments will be conducted.