evidence for non-compliance with temporary agency work regulations when firms contract out on the basis of a unique new firm … work, although detailed knowledge often seems to be missing. Non-compliance with regulations therefore often results from … lead to intended or unintended non-compliance when firms outsource to a service contractor. In this paper, I provide first …

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 …