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...

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....

The present paper reports the results of an experiment which studied the effects of parents' marital status (divorced or non-divorced) and psychological counseling (administered or not) on the honesty level of kindergarten children. Data on marital status and psychological counseling was...