Not-for-profit enterprises often rely on donors for operating funds. Through fund-raising campaigns, individual donations are solicited, and the successes of fund-raising campaigns depend on various features of the campaign. In this article, the authors use experimental methods to investigate...

Individuals with income not reported to the tax authority by a third party (e.g., the self-employed, those earning tips) may be less likely to be detected evading taxes relative to the case in which their income is subject to third-party reporting. However, their compliance responses—to...

Taxpayers unlawfully trying to avoid income tax in most countries can mis-report a wide variety of line items, including income sources, exemptions, deductions, and credits. Such portfolio opportunities, or “modes,†for evasion raise important policy questions. For example, increasing...