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 …

We study compliance dynamics generated by a large set of behavioral rules describing social interaction in a population … cheating-auditing occurs: Intensive monitoring induces compliance, but with high compliance there is incentive for lax … monitoring; with less monitoring, compliance starts decreasing, and then there is an incentive to intensify monitoring. Thus, the …

We run a large-scale natural field experiment to evaluate alternative strategies to enforce compliance with the law … mailings, leading to a substantial increase in compliance. Among different mailing conditions a legal threat that stresses a … information about others’ behavior enhances compliance. However, the information condition has a positive effect in municipalities …