This paper argues that there is a social norm of tax compliance that affects individual reporting decisions and that can be affected by voting on different aspects of the fiscal system. Experimental results are consistent with a central role for social norms. Individual compliance after a vote...

This paper uses experimental methods to explore the major factors that affect tax compliance. Perhaps most importantly, the role of social norms in compliance is examined by comparing compliance experiments administered in different countries (Spain versus the United States), countries whose...

This paper uses experimental methods to examine the effectiveness of endogenous audit selection rules in which the audit probability depends upon taxpayer actions. The results indicate that endogenous rules are able to generate compliance far greater than random audit rules, even when the random...