Altruism and fainess are thought to be important in many economic situations. This paper asks whether atruistic choices can be captured in a simple neoclassical framework with well-behaved preferences for giving.

This paper is a review of the major findings in the economics literature on tax compliance. The article, which focusses exclusively on the personal income tax, examines both the theory and empirical work on enforcement and compliance with tax laws from over 25 years of research.