-time conveniently accounts for the difference in observation frequency. We suggest the use of martingale estimating functions (MEF) to …

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 …

regulation over quantity regulation, namely that when regulation is sufficiently flexible to permit firms to react to non-compliance …

In today's business environment, team work is omnipresent. But might teams be more prone toward non-compliance with … of teams' compliance behavior. In particular, we disentangle the effect of deciding jointly as a team of two from sharing … compliant than individuals are. This drop in compliance is driven by the joint, rather than the individual, liability of team …

applicable legal standard capturing the impact of debt restructuring on the debtor’s expected compliance with fiscal rules. Our … theory shows that the effect of debt cuts on fiscal compliance depends on two effects, the direction of which determines the … overall effect on expected fiscal compliance. We empirically review the plausibility of our theoretical results by exploiting …

We examine whether changes of government influence compliance with international agreements. We investigate compliance …