In this paper we present a rare empirical study on the determinants of tax filing compliance in the United States using county and state level data from 2000 to 2006. As well as including explanatory variables identified in the rational compliance framework such as audit and penalty rates, we...

New Zealand is becoming more socially diverse, in common with other Western countries. Primarily U.S. based-evidence suggests that growing diversity may lower people’s participation in society, and their contributions towards public goods. We test whether there is evidence of a similar...

New Zealand society is becoming more heterogeneous. A growing body of international literature suggests that heterogeneity lowers people's contributions towards public goods and social capital. We use two iterations of New Zealand census data to estimate the effect of ethnic, religious, income...

In many bargaining situations a third party is authorized to impose a backstop position on the bargainers. Prominent examples include governments who use collaborative policymaking between stakeholders to set public policy, but also compulsory arbitration in labour negotiations. Axiomatic models...