Reports of unethical behavior in the corporate, governmental, and academic settings are gaining attention. At least 50-70% of students have engaged in academic misconduct. Some colleges and universities have codes of conduct while others do not. However, the implementation of an effective code...

All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and develop effective simplification measures, detailed information on the current drivers of complexity is required. However, research on this topic is scarce. This is surprising...