Prepayment position (additional tax due vs a tax refund) shouldn't influence taxpayer compliance behavior at the time of filing an annual tax return. However, prospect theory predicts that an individual's income tax withholding position affects taxpayer compliance. Prior research has produced...

Prior research (Schepanski and Shearer, 1995; Alm and Torgler, 2011) relying on prospect theory (Kahneman & Tversky, 1979) shows that taxpayers' compliance is influenced by their perception of whether they owe more or less taxes than they anticipated: Taxpayers are more likely to cheat on their...

Recent literature highlights a paradox in corruption prevention messaging: instead of reducing tolerance for corruption, such campaigns can inadvertently intensify it by priming the existence of corruption while failing to diminish citizens beliefs about government misbehavior. Building on...