| Alchian and Allen visit the IRS: costly audits and taxpayer compliance |
2012 |
1572 |
This article reports on the results from a small-scale investigation of the compliance effects of a costly pre-audit on tax compliance. The tax compliance game is modelled in three parts: a declaration phase, a pre-selection phase with a cost for tax... |
| Do Individuals Comply on Income Not Reported by Their Employer? |
2009 |
2113 |
Individuals with income not reported to the tax authority by a third party (e.g., the self-employed, those earning tips) may be less likely to be detected evading taxes relative to the case in which their income is subject to third-party reporting. H... |
| Getting the word out: Enforcement information dissemination and compliance behavior |
2008 |
2936 |
The question for the tax authority is how individuals become aware of enforcement effort. To be an effective tool in reducing tax evasion taxpayers must be aware of the current audit and penalty regime. We use laboratory experiments to examine the co... |
| Inducing private wildfire risk mitigation: Experimental investigation of measures on adjacent public lands |
2011 |
1026 |
Increasing private wildfire risk mitigation is an important part of the larger forest restoration policy challenge. Data from an economic experiment are used to evaluate the effectiveness of providing fuel reductions on public land adjacent to privat... |
| Is There a Bias Toward Contributing to Local Public Goods? Cultural Effects |
2010 |
1618 |
A series of experiments was designed and implemented to investigate cross-cultural differences in preferences for contributing to local public goods. The research investigates differences between contributions made by participants from the United Sta... |
| Patent Pools as a Solution to Efficient Licensing of Complementary Patents? Some Experimental Evidence |
2010 |
1113 |
Production requiring licensing groups of complementary patents implements a coordination game among patent holders, who can price patents by choosing among combinations of fixed and royalty fees. Summed across patents, these fees become the total pro... |
| Regulatory enforcement with competitive endogenous audit mechanisms |
2011 |
2341 |
development and experimental testing of two endogenous audit mechanisms that use contemporaneous relative comparisons, based on disclosed information or imperfect signals of compliance effort, to generate a compliance competition among agents. This t... |
| Strategic Experimentation In The Lab |
2015 |
691 |
This paper reports the results of experimental tests of the Nash equilibrium predictions in a one-armed bandit game with information spillover. Players learn the probability that a risky prospect pays by either taking draws from the distributio... |
| Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment |
2009 |
4410 |
Our working hypothesis is that cross-cultural differences in tax compliance behavior have foundations in the institutions of tax administration and citizen assessment of the quality of governance. Tax compliance being a complex behavioral issue, its ... |