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....

The employment effects of minimum wage noncompliance have been the focus of several theoretical contributions to the minimum wage literature, the dominating conclusion being that the noncomplying employer, while reducing employment below the free-market level, will still employ more labor than...

In his seminal article on the allocation of time to crime, Isaac Ehrlich (1973) derives five interesting theoretical results. He uses a state-preference diagram to derive one result, retreating to mathematics for deriving the remaining four results. This note shows that all five results can...

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...