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Compliance Effects of Risk-Based Tax Audits

Løyland, Knut - 2019

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

Complexity and Distributive Fairness Interact in Affecting Compliance Behavior

Bellemare, Charles - 2019

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

Behavioural Responses to Unfair Institutions : Experimental Evidence on Rule Compliance, Norm Polarisation and Trust

Columbus, Simon; Kasper, Matthias; Feld, Lars P.; … - 2023

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

The Cost of Regulatory Compliance in the United States

Trebbi, Francesco; Zhang, Miao Ben; Simkovic, Michael - 2023

One of the key questions in the study of regulation is whether the costs of regulatory compliance fall homogeneously on all businesses or whether certain firms, for instance small ones, are especially penalized. We quantify firms’ compliance costs in terms of their labor spending to adhere to...

Persistent link: https://www.econbiz.de/10014345692

The Effects of Gendered Language on Norm Compliance

Gorny, Paul Matthias; Nieken, Petra; Ströhlein, Karoline - 2023

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

The Comparative Constitutional Compliance Database

Gutmann, Jerg; Metelska-Szaniawska, Katarzyna; Voigt, Stefan - 2023

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

Environmental Policy with Green Consumerism

Ambec, Stefan; De Donder, Philippe - 2020

neutral consumers is provided by a competitive fringe. Consumers unanimously vote for a standard set at a lower than first … protection, the standard dominates the tax from a welfare perspective due to its higher productive efficiency, i.e., a smaller … standard when the willingness to pay for greener goods is small enough. …

Persistent link: https://www.econbiz.de/10012269527

Tax evasion, welfare fraud, and 'the broken windows' effect: An experiment in Belgium, France and the Netherlands

Lefèbvre, Mathieu; Pestieau, Pierre; Riedl, Arno; … - 2011

In a series of experiments conducted in Belgium (Wallonia and Flanders), France and the Netherlands, we compare behavior regarding tax evasion and welfare dodging, with and without information about others' behavior. Subjects have to decide between a 'registered' income, the realization of which...

Persistent link: https://www.econbiz.de/10010277040

Gasoline content regulation and compliance among US refineries

Chakravorty, Ujjayant; Nauges, Céline; Thille, Henry - 2012

The US refining industry is a leading producer of sulfur oxide and nitrogen oxide emissions. As a result of the Clean Air Act, it has been subject to a host of environmental regulations that prescribe the production processes firms can employ and limits their emissions based on the permits they...

Persistent link: https://www.econbiz.de/10010289363

Noncooperative support of public norm enforcement in large societies

Falkinger, Josef - 2004

In small groups norm enforcement is provided by mutual punishment and reward. In large societies we have enforcement institutions. This paper shows how such institutions can emerge as a decentralized equilibrium. In a first stage, individuals invest in a public enforcement technology. This...

Persistent link: https://www.econbiz.de/10010261113