-world tax authorities unambiguously demand compliance. We develop two new settings for conducting tax experiments. Both involve … an explicit demand for compliance. Thus, we can determine whether knowing that the experimental authority would regard … evasion as wrongful disobedience will influence compliance decisions. We demonstrate that simply telling people that they are …

illustrated for a world divided into poor countries and rich countries. The poor countries’ costs of non-compliance with the tax …, in terms of per capita utility loss from diminished reputation, are negligible. The rich countries' costs of non-compliance …