Can public shaming increase tax compliance through social pressure? Many tax authorities make ample use of public … shaming. However, empirical evidence from outside the laboratory on how a new shaming law affects overall compliance is …

The tax-payer-as-gambler (TAG) model of tax non-compliance is the classic vehicle for providing some simple insights … tend to evade more; (4) increasing any of the standard tax-enforcement parameters (the probability of audit, the …

current paper, we use a tax compliance framework to study (un-)ethical behavior of individuals and small groups. Our results … the group communication process when deciding on compliance. …

current paper, we use a tax compliance framework to study (un-)ethical behavior of individuals and small groups. Our results … the group communication process when deciding on compliance. …