Research Area 4
Implementation of Norms (Wagner)
In order to gain new insights into obligation, it is important not to end our investigation at the moment a decision is made. Rather, it is also necessary to ask how binding norms are implemented, because it is only here that the practical dimension of obligation and its implications for action become clear. Binding decisions are carried out in different ways in different cultures – and yet there are always certain governance trends that can be identified across cultures. These include techniques for implementing norms that allow the individuals who is subject to these norms to feel that they are doing this as a consequence of their own choice.
Two possible subjects for investigation include Prussian direct taxation policies in the 19th century and the establishment of “nudge” policies in the present era:
While assessment of tax subjects in Prussia was based on binding decisions formulated in the form of laws, the responsibility for carrying it out was given to commissions of local dignitaries and it relied on the self-reporting of taxpayers. The ineffectiveness and the socially selectiveness of tax collection associated with this led to constant conflicts and repeated tax reforms which were meant to gradually strengthen the role of the bureaucracy and eliminate dependence on the compliance of taxpayers when collecting taxes. Techniques for implementing binding norms in the form of individual norm adoption began to decline in the 19th century in the course of state-building processes; however, they seem to be on the rise again in the present era.
Today governments around the world are experimenting with techniques inspired by psychology and behavioural science – so-called “nudges”. The aim of nudge policies is to implement binding decisions in a non-binding way – namely, by allowing individuals freedom to choose whether to adhere to the decision or not – while still being effective. Since Richard Thaler and Cass Sunstein made politicians aware of new governance strategies in their 2008 book, nudge policies have been implemented in numerous countries at various levels of government. However, there has not yet been theoretical or empirical research into how the implementation of decisions is influenced by cultural differences, or how implementation techniques are adapted accordingly.