Economic models of incentives in employment relationships are based on a specific theory of motivation: employees are "rational cheaters," who anticipate the consequences of their actions and shirk when the marginal benefits exceed costs. We investigate the "rational cheater model" by observing...

The Internal Revenue Service estimates that the “tax gap,” the difference between taxes owed and taxes voluntarily paid, is approaching 100 billion. This article examines seven categories of enforcement instruments for combatting noncompliance. The discussion has two objectives: (1) to...

Two desirable properties of maximum likelihood-based parameter estimates are that the estimates are asymptotically unbiased and asymptotically normally distributed. In this article, the authors test whether the asymptotic properties of maximum likelihood estimation are achieved in sample sizes...

This article reports on an extension of group-based trajectory modeling to address nonrandom participant attrition or truncation due to death that varies across trajectory groups. The effects of the model extension are explored in both simulated and real data. The analyses of simulated data...

Recent theoretical and empirical work in criminology supports the classification of individuals in criminal groups, where groups differ in the determinants of antisocial behavior and resulting trajectories of offending over time. This article presents methods for finding distinctions between...

This article is a follow-up to Jones, Nagin, and Roeder (2001), which described an SAS procedure for estimating group-based trajectory models. Group-based trajectory is a specialized application of finite mixture modeling and is designed to identify clusters of individuals following similar...

Group-based trajectory models are used to investigate population differences in the developmental courses of behaviors or outcomes. This note introduces a new Stata command, traj, for fitting to longitudinal data finite (discrete) mixture models designed to identify clusters of individuals...