Very often tax collectors initiate an audit on the basis of observed spending capacity that does not seem to conform with declared income. This requires the skillful evader to carefully consider his or her expenditures on conspicuous consumption to avoid drawing the attention of the tax...

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...

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...