Frey, Bruno S.; Holler, Manfred J. - In: Homo Oeconomicus 15 (1998), pp. 27-45
Strong empirical evidence suggests that, contrary to standard criminal choice theory, deterrence does not increase tax compliance. A model based on a peculiarity of the mixed-strategy Nash equilibrium in 2-by-2 games is used to explain this observation theoretically: The strategy choice of a...