There is considerable evidence that enforcement efforts can increase tax compliance. However, there must be other forces at work because observed compliance levels cannot be fully explained by the level of enforcement actions typical of most tax authorities. Further, there are observed...

This paper experimentally tests a number of hypotheses that follow from models of international competition that are based on Tullock style rent-seeking models. Specifically, we designed and performed experiments to see how variations in the degree of publicness in the prize as well as changes...