rule compliance compared to fair institutions. However, rule enforcement - fair and unfair - reduces norm polarisation … trust. Finally, we find consistent evidence of peer effects: higher levels of peer compliance raise future compliance and …

The economic models of tax compliance predict that individuals should evade taxes when the expected benefit of cheating … is greater than its expected cost. When this condition is fulfilled, the high compliance however observed remains a … puzzle. In this paper, we investigate the role of emotions as a possible explanation of tax compliance. Our laboratory …

Recent economic literature emphasizes the importance of moral considerations to explain compliance behavior with … compliance behavior is not established yet. We provide a discussion of the underlying identification problem and suggest … (potentially) feasible empirical strategies to uncover a causal effect. -- Shadow economy ; tax evasion ; tax compliance ; benefit …

taxpayers on their compliance with the rental income tax (direct effect) and the spillovers produced on payments related to the …

Non-compliance of firms with tax regulations is a major constraint on state capacity in developing countries. We focus … on an arguably under-appreciated dimension of non-compliance: under-reporting of wages by formal firms to evade payroll … taxes. We develop a simple partial-equilibrium model of endogenous compliance by heterogeneous firms to guide the empirical …