This paper provides an empirical analysis of the effectiveness of tax subsidies implemented by the German government as a measure to combat evasion of taxes on services purchased by private households. Based on a theoretical analysis of the choice between formal and informal provision of...

The article concerns with the subject of studying economic behavior of taxpayers with regard to tax evasion. An overview of theoretic and methodological approaches concerning decision making on the base of rational and behavior principles is given. The methodology of research assumes application...

We examine whether compliance with the law is associated with prosocial behavior. We test whether people who comply with parking rules are more likely to reply to a survey than people who did not comply with parking rules. We find that parking rule followers have significantly higher response...