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Very little is known about the efficient collection of fines despite their indispensable contribution to local … government budgets. This paper fills an important gap in the literature by studying the effectiveness of deterrence (enforcement …) and non-deterrence (social norms) letters that aim to improve the collection of traffic and parking fines. We discuss …
Persistent link: https://www.econbiz.de/10012800456
Very little is known about the efficient collection of fines despite their indispensable contribution to local … government budgets. This paper fills an important gap in the literature by studying the effectiveness of deterrence (enforcement …) and non-deterrence (social norms) letters that aim to improve the collection of traffic and parking fines. We discuss …
Persistent link: https://www.econbiz.de/10012494872
costs of imposing fines; general enforcement; marginal deterrence; the principal-agent relationship; settlements; self …This chapter surveys the theory of the public enforcement of law—the use of governmental agents (regulators, inspectors …
Persistent link: https://www.econbiz.de/10014023510
We estimate the effect of the level of fines on payment compliance and revenues collected from speeding tickets …. Exploiting discontinuous increases in fines at speed cutoffs and reform induced variation in these discontinuities, we implement …
Persistent link: https://www.econbiz.de/10014316890
While there is now significant literature in law, politics, economics, and other disciplines that examines tax havens, there is little information on what tax haven intermediaries — so-called offshore service providers — actually do to facilitate offshore evasion, international money...
Persistent link: https://www.econbiz.de/10014128239
This paper studies the enforcement of fines. We randomly assign 80,000 speeding tickets to treatments that increase the ….23 percentage point decrease in timely compliance. This semi-elasticity suggests that the impact of the salience nudges is … salience of the payment deadline, late penalties, or both. Stressing the penalties significantly and persistently increases …
Persistent link: https://www.econbiz.de/10014097692
Can public shaming increase tax compliance through social pressure? Many tax authorities make ample use of public shaming. However, empirical evidence from outside the laboratory on how a new shaming law affects overall compliance is lacking. We provide the first evidence from the field,...
Persistent link: https://www.econbiz.de/10011903051
The overall aim of this article is to analyze the taxpayers' rights to confidentiality and privacy in exchange of information including the new global standard of automatic exchange of information. The first section will analyze the state of the art regarding the right to privacy and...
Persistent link: https://www.econbiz.de/10012934199
salience or availability heuristic in law enforcement. -- Betrayal ; Collusion ; Corruption ; Distrust ; Fraud ; Organized …We present results from a laboratory experiment identifying the main channels through which different law enforcement … also document a strong deterrence effect of the sum of fines paid in the past, which suggests a significant role for …
Persistent link: https://www.econbiz.de/10008934039
intensive (tickets with higher fines) margins. Two complementary empirical strategies - a regression discontinuity design and an …-offense rates fall by 70%. Higher fines produce only a limited additional effect. All responses occur immediately and are persistent … and temporary salience effects. Instead, it supports a learning model in which agents update their priors on the expected …
Persistent link: https://www.econbiz.de/10012843418