nudging experiments using meta-analytical methods. We find that simple reminders increase the probability of compliance by 2 … reminders. Our additional findings highlight the conditions where nudges are more effective, such as their potential when …

costs and benefits of evasion. However, there is no direct evidence that firms react to audits in this way. We conducted a … exogenous yet nondeceptive signals about key inputs for their evasion decisions, such as audit probabilities and penalty rates … neglect. According to this model, audits may deter tax evasion in the same way that scarecrows frighten off birds. …

costs and benefits of evasion. However, there is no direct evidence that firms react to audits in this way. We conducted a … exogenous yet nondeceptive signals about key inputs for their evasion decisions, such as audit probabilities and penalty rates … neglect. According to this model, audits may deter tax evasion in the same way that scarecrows frighten off birds. …

We study a tax evasion response to car taxes in Finland, where used car importers overstate the mileage to reduce tax … liability. First, we develop a tax evasion measure by comparing reported mileage upon import with subsequent information from … that third-party reporting reduces evasion …