The budget crisis in Greece is only the latest illustration of the detrimental effects of tax evasion. How can governments increase tax compliance? Based on insights from behavioral economics and happiness research we conduct a laboratory experiment on framing effects on tax compliance....

The international regime or “transnational legal order” (TLO) (Shaffer & Halliday this volume) of taxation consists of a body of multilateral, bilateral, and unilateral hard and soft laws regulating the tax treatment of cross-border economic activities, especially investment activities. The...

AbstractTax competition poses two problems for international cooperation: defection and distributive conflict. Multilateral cooperation to stop tax competition may fail because states face incentives to renege on their promises or because they face adverse distributional consequences, either of...

Does globalization undermine the fiscal basis of the welfare state? The conventional wisdom believes so: open borders invite tax competition, which in turn erodes the revenues from capital taxation. However, there is little evidence to support this view. The data show that revenues from capital...