In the theory of public enforcement of law the choice of the liability rules is between strict liability and fault …

This article synthesizes insights from deterrence theory and social psychology literature on retributive justice to … includes perceptions of punishment deservingness and affect. We also find that tax compliance decreases when a tax fraud …

financial-statement for the universe of corporations in Ecuador from 2003 to 2007. We study the effects of higher punishment …

This article surveys the theory of the public enforcement of law--the use of public agents (inspectors, tax auditors …, police prosecutors) to detect and to sanction violators of legal rules. We first present the basic elements of the theory … examine a variety of extensions of the central theory, concerning accidental harms, costs of imposing fines, errors, general …

This paper studies how the swiftness and delay of punishment affect behavior. Using rich administrative data from … beliefs, as reflected in our survey. Yet, we document large mechanical benefits of swift punishment and provide a theoretical …

This paper studies how the swiftness and delay of punishment affect behavior. Using rich administrative data from … beliefs, as reflected in our survey. Yet, we document large mechanical benefits of swift punishment and provide a theoretical …