Showing 1 - 10 of 136
One of the key questions in the study of regulation is whether the costs of regulatory compliance fall homogeneously on …
Persistent link: https://www.econbiz.de/10014345692
Tax administrations use machine learning to predict risk scores as a basis for selecting individual taxpayers for audit. Audits detect noncompliance immediately, but may also alter future filing behavior. This analysis is the first to estimate compliance effects of audits among high-risk wage...
Persistent link: https://www.econbiz.de/10012871024
Filing income tax returns or insurance claims often requires that individuals comply with complex rules to meet their obligations. We present evidence from a laboratory tax experiment suggesting that the effects of complexity on compliance are intrinsically linked to distributive fairness. We...
Persistent link: https://www.econbiz.de/10012860571
This study investigates the effects of unfair enforcement of institutional rules on public good contributions, personal and social norms, and trust. In a preregistered online experiment (n = 1,038), we find that biased institutions reduce rule compliance compared to fair institutions. However,...
Persistent link: https://www.econbiz.de/10014345629
Social norms, though often implicit, are to a great extent communicated and made salient using natural language. They carry the notions that “the participant,” “the customer,” or “the worker” should behave in a certain way. In English, we refer to each of these personal entity nouns...
Persistent link: https://www.econbiz.de/10014348101
We examine the extent to which exposure to higher relative COVID-19 mortality (RM), influences health system trust (HST), and whether changes in HST influence the perceived ease of compliance with pandemic restrictions during the COVID-19 pandemic. Drawing on evidence from two representative...
Persistent link: https://www.econbiz.de/10014260330
This article introduces a novel database that measures governments’ compliance with national constitutions. It combines information on de jure constitutional rules with data on their de facto implementation. The individual compliance indicators can be grouped into four categories that we...
Persistent link: https://www.econbiz.de/10014262029
potential to impact tuna fisheries. This paper theoretically models and then applies the production function approach to … fisheries. By considering area, species and fishing methods, we provide spatially and biologically relevant information for the ….e. logarithmic and quadratic) relationship between the SST and the carrying capacity of tuna fisheries …
Persistent link: https://www.econbiz.de/10012823563
enclosure for nearshore fisheries. For highly migratory and offshore fisheries, enclosure is inefficient, and customary law …
Persistent link: https://www.econbiz.de/10014346184
link between gasoline content regulation and the compliance behavior of refineries. We find that in areas with more … stringent gasoline regulation, there was increased compliance on the part of firms. …
Persistent link: https://www.econbiz.de/10010289363