The U.K.'s experience with the poll tax reminds us that even in an economy with a relatively well developed detection and legal system, one cannot take tax compliance for granted. The experience of the poll tax provides a unique opportunity to study many dimensions of tax compliance. We model...

In the work research published in USA in the 1970s, the universities were regarded as organisations qualified as "organised anarchies" or "loosely coupled systems" which were considered host to "unclear technologies". This paper confronts these concepts with the recent evolution of the piloting...

The U.K.'s experience with the poll tax reminds us that even in an economy with a relatively well developed detection and legal system, one cannot take tax compliance for granted. The experience of the poll tax provides a unique opportunity to study many dimensions of tax compliance. We model...