This article considers when a taxpayer should not be able to rely on a tax opinion to avoid penalties when the tax … advisor rendering the opinion has an apparent conflict of interest.The article has three parts. The first part describes the … article describes the cases where a taxpayer has sought to rely on the opinion of a tax advisor with a conflict of interest …

norms are vague. Importantly, we find that punishment patterns in the first experiment closely follow these norm perceptions …The enforcement of social norms is the fabric of a functioning society. Through the lens of mul-tiple studies using …-nudges affect punishment behavior, and how enforcement links to norm perceptions. Using a representative sample of U.S. participants …

to conform to imperfectly observable social norms in addition to following individual preferences. Arguably, the …