To a large extent, the body of research that looks at individuals’ compliance with the law focuses on the dichotomy … between compliance as rule-following and noncompliance as rule-breaking. However, a fascinating case of noncompliance is that … termed "creative compliance" In the current study, we investigated the psychological underpinnings of "creative compliance …

We find experimental evidence that the decision problem of tax compliance changes if subjects ́declarations are not … picture looks more trustworthy than average. Depending on these beliefs, they may adjust their compliance decisions. Our …

This paper studies the effect of endogenous audit probabilities on reporting behavior in a face-to-face compliance … reporting we find an increase in compliance of about 80% if subjects have reason to believe that their behavior towards an … officer influences their endogenous audit probability. Higher compliance is driven by considerations about how own appearance …

-identify tax compliance along with supply and demand elasticities; identification requires data on prices and quantities before and …