Many countries apply lower fines to tax evading individuals when they voluntarily disclose the tax evasion they …

Many countries apply lower fines to tax evading individuals when they voluntarily disclose the tax evasion they …

about non-enforcement. Additional evidence from a post-experimental survey suggests that for taxpayers in the lottery group … suggest that the intervention prompted parts of the population to register and that monetary incentives may be …

of partial enforcement? This Article shows that imperfect enforcement can alter the de facto content of the written law … in predictable and beneficial ways. Specifically, in the tax compliance context, even if perfect enforcement were … costless, it would not always be socially optimal. When improving the substantive law is infeasible, the enforcement agency can …

this very broad field of research, the present survey focuses on enforcement policy …

Many countries apply lower fines to tax evading individuals when they voluntarily disclose the tax evasion they …