Similar Search Results

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 M.; 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

Health System Trust and Compliance with COVID-19 Restrictions

Costa-i-Font, Joan; Vilaplana-Prieto, Cristina - 2023

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

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

Contract enforcement and institutions among the Maghribi traders: refuting Edwards and Ogilvie

Greif, Avner - 2008

Edwards and Ogilvie (2008) dispute the empirical basis for the view (Greif, e.g., 1989, 1994, 2006) that multilateral reputation mechanism mitigated agency problems among the eleventh-century Maghribi traders. They assert that the relations among merchants and agents were law-based. This paper...

Persistent link: https://www.econbiz.de/10010261670

Deterrence through word of mouth

Rincke, Johannes; Traxler, Christian - 2009

The deterrent effect of law enforcement rests on the link between the actual and the perceived detection risk. We study the role of word of mouth for this linkage. Our approach makes use of micro data on compliance with TV license fees allowing us to distinguish between households who have been...

Persistent link: https://www.econbiz.de/10010264559