The tax auditing context is illustrative of a more general set of situations in which regulators attempt to extract information from entities over whom they have oversight (Border and Sobel 1987). Hence evaluating the impact of various features of the tax setting can provide important insights...

This study extends the Beck, Davis, and Jung (1992) experimental study by incorporating opportunities for taxpayer subjects to purchase advice before making their tax reporting decisions. Tax advice has two roles in the model and experiment. First, the tax advice allows taxpayers an opportunity...

The tax auditing context is illustrative of a more general set of situations in which regulators attempt to extract information from entities over whom they have oversight (Border and Sobel 1987). Hence evaluating the impact of various features of the tax setting can provide important insights...