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This paper has two parts. In the first, theoretical, section it explores issues concerning the enforcement of a … mandatory environmental scheme in which firms make decisions about compliance by considering both the expected fines in the case … of cheating, and the costs of compliance. Two alternative scenarios are considered: mutual exclusiveness vs. coexistence …
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enforcement and/or prosocial strategies to encourage compliance among such taxpayers. Revenue agencies should stand ready to use …
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areas in 13 regions in Greece we find significant evidence that the intensification of tax audits can induce tax compliance. …
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This chapter surveys the theory of the public enforcement of law—the use of governmental agents (regulators, inspectors … costs of imposing fines; general enforcement; marginal deterrence; the principal-agent relationship; settlements; self …
Persistent link: https://www.econbiz.de/10014023510
We analyze survey evidence on individuals' willingness to sanction law violations – such as evading taxes, drunk driving and fare dodging – by disapproval or social exclusion. Our data show that people condition their willingness to sanction a norm violation on their belief about its...
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