We study compliance dynamics generated by a large set of behavioral rules describing social interaction in a population … of agents facing an enforcement authority. When the authority adjusts the auditing probability every period, cycling in … cheating-auditing occurs: Intensive monitoring induces compliance, but with high compliance there is incentive for lax …

conventional wisdom in tax evasion literature whereby higher tax rate actually leads to greater compliance and tax rate acts as a …

conventional wisdom in tax evasion literature whereby higher tax rate actually leads to greater compliance and tax rate acts as a …

challenges for fiscal authorities. Critical challenges for the next decades include limiting administrative and compliance costs …

passthrough rate by the supply-chain effects and second-order compliance responses of firms to VAT enforcement. Our distributional …-compliant large retailers in Armenia, we estimate a one-third passthrough of the tax burden on prices. This suggests that pre-enforcement …

-identify tax compliance along with supply and demand elasticities; identification requires data on prices and quantities before and … after changes in tax enforcement and a demand or supply shifter. We illustrate our approach using data on Airbnb collection … agreements, where full enforcement is achieved by shifting the tax burden away from hosts to renters via the platform. We find …

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 …

obligations. We present evidence from a laboratory tax experiment suggesting that the effects of complexity on compliance are … intrinsically linked to distributive fairness. We find that compliance remains largely unaffected by complexity when income taxes … are distributed to a morally justified charity. Conversely, complexity significantly amplifies non-compliance when income …