This paper experimentally tests a number of hypotheses that follow from models of international competition that are based on Tullock style rent-seeking models. Specifically, we designed and performed experiments to see how variations in the degree of publicness in the prize as well as changes...

This article explores theoretical and experimental implications of using auctions to reward winners of research tournaments. This process is a hybrid of the research tournament for a prize and a first-price auction held after the research is complete. The bids in the auction consist of a vector...

The US Air Force is facing a record shortfall in pilots over the coming decade. Using personnel data on more than 10,000 Air Force pilots, this study examines the factors affecting the retention of pilots and assesses the effectiveness of the pilot bonus programme implemented by the Air Force to...

As policy makers recognize the complexity of the tax system can result in some “evasion” being due to errors, there has been increasing focus on the role of taxpayer services as a tool in the enforcement regime. Such programs can improve the image of the tax agency but the critical issue is...

Non-industrial private forestland owners (NIPFs) manage the majority of US forestland. But land use conversion is highest amongst this group, in part due to the relative paucity of income earned from active forest management relative to sale of land to developers. Cooperative forest management...

In this paper, we argue that individuals are affected in their compliance behavior by the behavior of their “neighbors”, or those about whom they may have information, whom they may know, or with whom they may interact on a regular basis. Individuals seem more likely to file and to report...

Tax authorities utilize the audit process, imposing penalties on tax evaders, as their primary means of enforcement. In recent years, a “service” paradigm, whereby tax authorities provide information about correct tax reporting to taxpayers, has shown the potential to further “encourage”...