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5. Relationship between insight and brain activation during symptom provocation in obsessive-compulsive disorder

Author

Broekhuizen, Aniek, Vriend, Chris, van den Heuvel, Odile, Visser, Henny, van Balkom, A.J.L.M., van Oppen, P.C., Wolf, Nadja, and Koenen, Emma

Subjects
Medical Sciences, anxiety disorders, insight, FOS: Clinical medicine, obsessive compulsive disorder, Neurosciences, Medicine and Health Sciences, functional MRI, Psychiatry and Psychology, clinical trial, psychiatry, MRI
Abstract

Relationship between insight and brain activation during symptom provocation in obsessive-compulsive disorder

Published
2022
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6. Therapeutic alliance as predictor of treatment outcome in psychotherapeutic treatment of obsessive compulsive disorder

Author

Wolf, Nadja, Visser, Henny, van Balkom, A.J.L.M., and van Oppen, P.C.

Subjects
OCD, Obsessive Compulsive Disorder, mental disorders, Medicine and Health Sciences, Psychiatry and Psychology, Therapeutic alliance, behavioral disciplines and activities
Abstract

The aim of this study is to replicate and extend previous research on the relationship between therapeutic alliance and treatment outcome in patients with OCD. The first objective is to determine to what extent overall therapeutic alliance measured by patients as well as by therapists contributes to treatment outcome in patients with OCD. The second objective is to explore the individual predictive value of the different components of therapeutic alliance on treatment outcome.

Published
2022
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10. Dishonesty and Risk-Taking: Compliance Decisions of Individualsand Groups

Author

Fochmann, Martin, Kocher, Martin G., Müller, Nadja, Wolf, Nadja, and Institut für Höhere Studien (IHS), Wien

Subjects
Ethik, Social Psychology, experiment, communication, risk behavior, Ehrlichkeit, Beachtung, Gruppenentscheidung, standard, Kommunikation, ethics, Lüge, Risikoverhalten, Norm, ddc:150, Psychologie, Psychology, lie, Sozialpsychologie, group decision
Published
2019

12. Dishonesty and Risk-Taking: Compliance Decisions of Individuals and Groups

Author

Kunst, Robert M., Fochmann, Martin, Kocher, Martin G., Müller, Nadja, Wolf, Nadja, Kunst, Robert M., Fochmann, Martin, Kocher, Martin G., Müller, Nadja, and Wolf, Nadja

Abstract

Unethical behavior in organizations is usually associated with the risk of negative consequences for the organization and for the involved managers if being detected. The existing experimental literature in economics has so far mainly focused on the analysis of unethical behavior in environments that involve no fines or similar monetary consequences. In the current paper, we use a tax compliance framework to study (un-)ethical behavior of individuals and small groups. Our results show that groups are clearly less compliant than individuals. The risk of being detected is the most important aspect in the group communication process when deciding on compliance.

Published
2019

17. Entscheidungen über Leben und Tod: Vergleich der Entscheidungsfaktoren für die Positionierung gesellschaftlicher Akteure zu den Themen Sterbehilfe, Schwangerschaftsabbruch und Stammzellforschung

Author

Wolf, Nadja and Wolf, Nadja

Subjects
Stem cells--Moral and ethical aspects, Euthanasia--Moral and ethical aspects, Right to die, Abortion--Moral and ethical aspects
Abstract

In dieser Untersuchung werden ausgewählte Teile des ethischen Entscheidungsprozesses zu den Themen Sterbehilfe, Schwangerschaftsabbruch und Stammzellforschung dargestellt. Zu diesem Zweck werden philosophische, historische und medizinisch-biologische Hintergründe zu diesen drei Themen erläutert. Daraufhin wird die Beteiligung wichtiger gesellschaftliche Akteure an den Entscheidungsprozessen bis zum Jahr 2007 dargestellt und die Faktoren, welche die Positionierungen derselben beeinflusst haben, werden herausgearbeitet und verglichen. Schließlich wird beschrieben, inwiefern sich diese Faktoren grundsätzlich vereinfachend oder erschwerend auf die Durchsetzung von Reformbestrebungen in den drei genannten Bereichen auswirkten.

Published
2015

19. Mental accounting in tax evasion decisions: An experiment on underreporting and overdeducting

Author

Fochmann, Martin and Wolf, Nadja

Subjects
mental accounting, H24, tax evasion, C91, ddc:330, tax compliance, prospect theory, behavioral taxation, D14, experimental economics, health care economics and organizations
Abstract

Although there is already a variety of papers analyzing tax evasion decisions, only little focus is put on tax evasion of gains and losses. As taxpayers can evade taxes by either underreporting their income or by overdeducting expenses, we study whether there is a significant difference if subject are confronted with a gain or a loss scenario. We find that individuals evade more in the first than in the latter case. As a consequence, subjects are more willing to evade taxes by underreporting income than by overdeducting expenses. We show that this finding can be explained by mental accounting and an asymmetric evaluation of tax payments and tax refunds. Our result is robust to treatment variation. However, if individuals have to complete only one tax declaration (but still decide on gains and losses) and we therefore expect subjects to use only one mental account, the effect vanishes. This provides strong evidence that mental accounting plays an important role in tax evasion decisions. Further results are presented and discussed.

Published
2015

20. The Effect of Straight-Line and Accelerated Depreciation Rules on Risky Investment Decisions-An Experimental Study

Author

Ackermann, Hagen, Fochmann, Martin, Wolf, Nadja, Ackermann, Hagen, Fochmann, Martin, and Wolf, Nadja

Abstract

The aim of this study is to analyze how depreciation rules influence the decision behavior of investors. For this purpose, we conduct a laboratory experiment in which participants decide on the composition of an asset portfolio in different choice situations. Using an experimental setting with different payment periods, we show that accelerated compared to straight-line depreciation can increase the willingness to invest as hypothesized by theory. However, this expected behavior is only observed in a more complex environment (with a subsidy) and not in a less complex environment (without a subsidy).

Published
2016

23. The Effect of Tax Privacy on Tax Compliance – An Experimental Investigation.

Author

Blaufus, Kay, Bob, Jonathan, Otto, Philipp E., and Wolf, Nadja

Subjects
TAXPAYER compliance, TAX evasion, PUBLIC goods, TAX penalties, TAX enforcement
Abstract

In this paper, we use a tax compliance game with a public good to investigate the impact of public disclosure on tax evasion behavior experimentally. Three different types of tax privacy are tested, ranging from complete privacy to full disclosure. We expect two different effects: first, acontagion effect, arising when an individual observes non-compliance of other individuals and therefore reduces her own tax compliance; second, ashame effectof increased tax compliance due to the anticipated shame of being declared a tax evader. Both these effects are supported by the experimental results. However, the shame effect reduces tax evasion only in the short run. The influence of shame diminishes over the course of the experiment with subjects observing the non-compliance of other participants. Thus, our results indicate that when the contagion and the shame effect are present the latter is not strong enough to override the former in the long run. Furthermore, disclosing tax information anonymously increases tax evasion compared to providing no information on tax evasion behavior. These observations are of particular importance for tax policy because public disclosure may lead to more evasion instead of less when supporting a crowding-out of the tax morale. [ABSTRACT FROM PUBLISHER]

Published
2017
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