This paper provides a review of the major findings in the economics literature on tax compliance. It focuses exclusively on the personal income tax, examining both the theory and the empirical work on enforcement and compliance with the tax laws.

The Nature of Creative Development explores how creative individuals come to have ideas, pursue projects, and make contributions to society. The author pays specific attention to the ways in which creativity grows out of and is sparked by personal interests and experiences. Many creative...

The current debate in Western Europe centers on the relationship between economic and political integration. To address this problem, we construct a simple general equilibrium model in which the returns to trading are directly affected by the availability of a public good. In our model,...

I present a model of the creative development of a field and analysis of the model based on an extensive set of simulations. The field begins from an initial states and grows as individuals enter the field and make new contributions; its basic structure resembles a lattice. New elements are...

We present models of asset management by the elderly. We focus on saving, spend-down of assets, and gift-giving, and the influence of health on these precesses. We also study the evolution of elderly health and the impact of economic variables on health outcomes. We present results from...

We study what is taught in core microeconomics courses at top US econ doctoral programs. We build a detailed concept map containing more than 1300 concepts, fitting under more than 100 broader topics. We find evidence of substantial diversity. Most programs cover less than 50% of the universe of...

In this paper we present an econometric analysis of state and federal tax audits. We first present results from a survey of state tax administrators. The survey results indicate that most state tax audit programs are small and rely extensively on information provided by the IRS, although some...

I construct dynamic economic models which focus on an elderly person's decision whether to move in response to changes in his or her health status. The models specify three health states (good, moderately disabled, and poor), three matching housing states (conventional, transitional, and...