Tax authorities utilize the audit process, imposing penalties on tax evaders, as their primary means of enforcement. In recent years, a “service” paradigm, whereby tax authorities provide information about correct tax reporting to taxpayers, has shown the potential to further “encourage”...

As an alternative to analyzing field data, our research utilizes controlled laboratory experiments with human decision makers and salient financial incentives. Within the laboratory, we determine (hence, know) the true tax liability, and then identify the effects of information services by...

Publicly reported information on the environmental behavior of firms can increase the efficacy of private markets as a mechanism to control environmental malfeasance through liability for harm, consumer demand response, and shareholder reaction. In the case of mandatory information disclosure...