One of the most interesting results in the tax evasion literature is that an increase in the income tax rate would increase tax compliance. Despite its peculiarity, this result has gained acceptance as a cornerstone for further developments of the rational tax evasion model and its application...

In a recent study, Wang et al. (2017) tested whether the presence of an attractive female face would influence men's honesty, finding that men tended to behave more honestly when presented with photos of attractive female faces than when presented with plain looking facial images. Using a...

In a recent study, Wang et al (2017) tested whether the presence of an attractive female face would influence men's honesty, finding that men tended to behave more honestly when presented with photos of attractive female. Using a different experimental design to detect dishonesty, the present...

Contrary to the traditional analysis of the employment effects of minimum wage setting, this note shows that if compliance is contingent upon enforcement, complying with the minimum wage law involves a leftward shift of the labor demand curve rather than an upward movement along the curve....

This paper extends the Allingham and Sandmo's (1972) model of income tax evasion to take account of laundering opportunities, allowing the taxpayer to determine not only the amount of actual income to declare but also the amount of undeclared income to launder. Laundering, aside of entailing...

The paper addresses a trademark infringer who seeks to capitalize on the reputation of a trademark owner, sells an identical product under a trademark which is confusingly similar to that of the owner, charges the same price and competes with him in the same market. We show that the...