D. A. Aaker, R. P. Bagozzi, J. M. Carman, and J. M. Maclachlan, On Using Response Latency to Measure Preference, Journal of Marketing Research, vol.17, issue.2, pp.237-244, 1980.
DOI : 10.1177/002224378001700208

A. Abadie, Bootstrap Tests for Distributional Treatment Effects in Instrumental Variable Model, Journal of the American Statistical Association, vol.97, issue.457, pp.284-292, 2002.
DOI : 10.1198/016214502753479419

J. Abeler, D. Nosenzo, and C. Raymond, Preferences for truth-telling, Econometrica, forthcoming, 2019.

A. Achtziger and C. Alós-ferrer, Fast or Rational? A Response-Times Study of Bayesian Updating, Management Science, vol.60, issue.4, pp.923-938, 2014.

M. Agranov and P. Ortoleva, Stochastic Choice and Preferences for Randomization, Journal of Political Economy, vol.125, issue.1, pp.40-68, 2017.
DOI : 10.2139/ssrn.2644784
URL : https://authors.library.caltech.edu/64840/1/RandomChoice.pdf

G. A. Akerlof and R. J. Shiller, Phishing for phools: The economics of manipulation and deception, 2015.

J. Alm, Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies, International Tax and Public Finance, vol.19, issue.1, pp.54-77, 2012.
DOI : 10.1007/s10797-011-9171-2

J. Alm, T. L. Cherry, M. Jones, and M. Mckee, Social programs as positive inducements for tax participation, Journal of Economic Behavior & Organization, vol.84, issue.1, pp.85-96, 2012.
DOI : 10.1016/j.jebo.2012.07.009

D. Ariely, The Honest Truth About Dishonesty: How We Lie to Everyone-Especially Ourselves, 2012.

K. M. Bott, A. W. Cappelen, E. Sorensen, and B. Tungodden, You've got mail: a randomised field experiment on tax evasion, 2017.
DOI : 10.2139/ssrn.3033775
URL : https://openaccess.nhh.no/nhh-xmlui/bitstream/11250/2451187/1/DP%2010.pdf

C. B. Cadsby, E. Maynes, and V. U. Trivedi, Tax compliance and obedience to authority at home and in the lab: A new experimental approach, Experimental Economics, vol.9, issue.4, pp.343-359, 2006.

C. R. Calvet and J. Alm, Empathy, sympathy, and tax compliance, Journal of Economic Psychology, vol.40, issue.0, pp.62-82, 2014.

D. Cartwright, The relation of the decision time to the categories of response, American Journal of Psychology, vol.54, pp.174-196, 1941.

C. F. Chabris, D. Laibson, C. L. Morris, J. P. Schuldt, and D. Taubinsky, The allocation of time in decision-making, Journal of the European Economic Association, vol.7, issue.2, pp.628-637, 2009.

A. Cohn, E. Fehr, and M. Maréchal, Business culture and dishonesty in the banking industry, Nature, vol.516, pp.86-89, 2014.

G. Debreu, Stochastic choice and cardinal utility, Econometrica, vol.26, pp.440-444, 1958.
DOI : 10.2307/1907622
URL : http://cowles.yale.edu/sites/default/files/files/pub/d00/d0039.pdf

U. Fischbacher, R. Hertwig, and A. Bruhin, How to Model Heterogeneity in Costly Punishment: Insights from Responders' Response Times, J. Behav. Dec. Making, 2013.

D. Fudenberg, P. Strack, and T. Strzalecki, Speed, Accuracy, and the Optimal Timing of Choices, American Economic Review, vol.108, issue.12, pp.3651-84, 2018.
DOI : 10.1257/aer.20150742
URL : https://scholar.harvard.edu/files/fudenberg-strack-strzalecki.pdf

U. Gneezy, Deception: The Role of Consequences, American Economic Review, vol.95, issue.1, pp.384-394, 2005.

U. Gneezy, A. Kajackaite, and J. Sobel, Lying Aversion and the Size of the Lie, American Economic Review, Forthcoming, 2017.

U. Gneezy, S. Meier, and P. Rey-biel, When and Why Incentives (Don't) Work to Modify Behavior, Journal of Economic Perspectives, vol.25, issue.4, pp.191-210, 2011.
DOI : 10.1257/jep.25.4.191

B. Irlenbusch and M. C. Villeval, Behavioral ethics: how psychology influenced economics and how economics might inform psychology?, Current Opinion in Psychology, vol.6, pp.87-92, 2015.
DOI : 10.1016/j.copsyc.2015.04.004
URL : https://hal.archives-ouvertes.fr/halshs-01159696

C. Jacobsen, T. R. Fosgaard, and D. Pascual-ezama, Why Do We Lie? A Practical Guide To the Dishonesty Literature, Journal of Economic Surveys, 2017.
DOI : 10.1111/joes.12204

N. Jacquemet, S. R.-v.-joule, J. F. Luchini, and . Shogren, Preference Elicitation under Oath, Journal of Environmental Economics and Management, vol.65, issue.1, pp.110-132, 2013.
DOI : 10.2139/ssrn.1803658
URL : https://hal.archives-ouvertes.fr/halshs-00396721

N. Jacquemet, S. Luchini, A. Malézieux, and J. F. Shogren, A psychometric investigation of the personality traits underlying individual tax morale, The B.E. Journal of Economic Analysis & Policy, forthcoming, 2019.
URL : https://hal.archives-ouvertes.fr/halshs-02008071

N. Jacquemet, S. Luchini, J. Rosaz, and J. F. Shogren, Truth-Telling under oath, Management Science, vol.65, issue.1, pp.426-438, 2018.
DOI : 10.1287/mnsc.2017.2892
URL : https://hal.archives-ouvertes.fr/halshs-01224135

R. Joule and J. Beauvois, La soumission librement consentie, 1998.

N. Kartik, Strategic signaling with lying costs, Review of Economic Studies, vol.76, issue.4, pp.1359-1395, 2009.

C. Kiesler, The psychology of commitment. Experiments liking behavior to belief, 1971.

C. Kiesler and J. Sakumura, A test of a model for commitment, Journal of Personality and Social Psychology, vol.3, issue.3, pp.349-353, 1966.

V. Köbberling, Strength of preferences and cardinal utility, Economic Theory, vol.27, issue.2, pp.375-391, 2006.

A. Koessler, B. Torgler, L. P. Feld, and B. S. Frey, Commitment to pay taxes: Results from field and laboratory experiments, European Economic Review, vol.115, pp.78-98, 2019.
DOI : 10.1016/j.euroecorev.2019.02.006

I. Krajbich, B. Bartling, T. Hare, and E. Fehr, Rethinking fast and slow based on a critique of reaction-time reverse inference, Nat Commun, vol.6, issue.7455, 2015.

I. Krajbich, D. Lu, C. Camerer, and A. Rangel, The attentional drift-diffusion model extends to simple purchasing decisions, Frontiers in Psychology, vol.3, p.193, 2012.
DOI : 10.3389/fpsyg.2012.00193
URL : https://www.frontiersin.org/articles/10.3389/fpsyg.2012.00193/pdf

I. Krajbich and A. Rangel, Multialternative drift-diffusion model predicts the relationship between visual fixations and choice in value-based decisions, Proc. Natl. Acad. Sci, vol.108, pp.13852-1385710, 2011.
DOI : 10.1073/pnas.1101328108
URL : http://www.pnas.org/content/108/33/13852.full.pdf

T. Lundquist, T. Ellingsen, E. Gribbe, and M. Johannesson, The aversion to lying, Journal of Economic Behavior & Organization, vol.70, issue.1-2, pp.81-92, 2009.
DOI : 10.1016/j.jebo.2009.02.010
URL : https://hal.archives-ouvertes.fr/hal-00674103

E. F. Luttmer and M. Singhal, Tax Morale, Journal of Economic Perspectives, vol.28, issue.4, pp.149-68, 2014.
DOI : 10.3386/w20458
URL : https://doi.org/10.3386/w20458

G. Mascagni, From the lab to the field: a review of tax experiments, Journal of Economic Surveys, vol.32, issue.2, pp.273-301, 2018.

N. Mazar, O. Amir, and D. Ariely, Identity, Morals, and Taboos: Beliefs as Assets, vol.45, pp.633-644, 2008.

D. L. Mccabe, L. K. Trevino, and K. D. Butterfield, Honor Codes and Other Contextual Influences on Academic Integrity: A Replication and Extension to Modified Honor Code Settings, vol.43, pp.357-378, 2002.

R. Ratcliff, A theory of memory retrieval, Psychological Review, vol.85, issue.2, pp.59-108, 1978.

A. Rustichini, Neuroeconomics: formal models of decision making and cognitive neuroscience, Neuroeconomics: Decision making and the brain, 2008.

R. Ryan and E. Deci, Intrinsic and Extrinsic Motivations: Classic Definitions and New Directions, Contemporary Educational Psychology, vol.25, pp.54-67, 2000.
DOI : 10.1006/ceps.1999.1020

J. Sekhon, Multivariate and Propensity Score Matching Software with Automated Balance Optimization, Journal of Statistical Software, vol.42, issue.7, pp.1-52, 2011.
DOI : 10.18637/jss.v042.i07
URL : https://www.jstatsoft.org/index.php/jss/article/view/v042i07/v42i07.pdf

L. L. Shu, N. Mazar, F. Gino, D. Ariely, and M. H. Bazerman, Signing at the beginning makes ethics salient and decreases dishonest self-reports in comparison to signing at the end, Proceedings of the National Academy of Sciences, vol.109, issue.38, pp.15197-15200, 2012.

N. Stern, Economics: Current climate models are grossly misleading, Nature, vol.530, pp.407-409, 2016.
DOI : 10.1038/530407a
URL : http://www.nature.com:80/polopoly_fs/1.19416!/menu/main/topColumns/topLeftColumn/pdf/530407a%20%28corrected%29.pdf

H. Sylving, The Oath: I, The Yale Law Journal, vol.68, issue.7, pp.1329-1390, 1959.