Uses data from laboratory experiments to estimate individual responses to tax, penalty, and audit rate changes, as well as to changes in government expenditures. The empirical results confirm some (although not all) theoretical predictions, and compare qualititatively with other empirical work

Uses experimental methods to analyze the long run impact of an amnesty. Explains post-amnesy compliance is higher when an amnesty is accompanied by increased enforcement efforts than when enforcement increases without an amnesty.

Uses discrete-time hazard function estimation methods to examine the factors that affect the probability that a state will enact a lottery, where the probability is assumed to depend upon on economic, fiscal, demographic, and political factors.