's compliance effort, a controversy manager's dispute resolution effort, and a tax authority's litigation decision. Absent a … controversy manager, we find that improving a firm's TRMS quality unambiguously decreases the litigation probability. However, in … can increase litigation probability. Overall we find that a high-quality TRMS is essential to take advantage of the …

This paper studies how litigation and settlement behavior is affected by agents motivated by spiteful preferences under … the American and the English fee-shifting rule. We conduct an experiment and find that litigation expenditures and … settlement requests are higher for more spiteful participants. The relative increase in litigation expenditures due to spite is …

A simple auction-theoretic framework is used to examine symmetric litigation environments where the legal ownership of …

Settlements are often considered to be welfare-enhancing because they save time and litigation costs. In the presence … which will not occur if a dispute is settled out of court. Focusing on private litigation, we examine the impact of court … offset the positive externality of litigation. …

We consider a model of a single defendant and N plaintiffs where the total cost of litigation is fixed on the part of … defendant. Moreover, if litigation is a public good as is the case in shareholder derivative suits, parties may fail to reach a …

finding, discuss its applicability in war, litigation, and other settings, and test it in a laboratory experiment. We find …

litigation costs and allow us to compute the pay-off matrix. We do not find evidence of a prisoner's dilemma, given that the …