We provide controlled laboratory evidence that open-ended hypothetical surveys do not always accurately elicit real economic commitments from individuals. We argue that they can provide biased measures of true values, where the latter are elicited using incentive-compatible institutions. We also...

This paper addresses the critical importance for Georgia of a comprehensive state-wide water plan, as well as statutory and regulatory structures that make manifest the state’s commitment to the efficient use of its water resources. To establish this importance, the author draws form...

Introducción. En la producción de cultivos se llama "cubrimiento" a la tela de plástico colocada a cierta altura del suelo de cultivo. Tal tela tiene varias ventajas. Mejora la estructura del suelo, ayuda a mantener una temperatura uniforme en el suelo, limita la pérdida de nutrientes del...

Our working hypothesis is that cross-cultural differences in tax compliance behavior have foundations in the institutions of tax administration and citizen assessment of the quality of governance. Tax compliance being a complex behavioral issue, its investigation requires use of a variety of...

There is considerable evidence that enforcement efforts can increase tax compliance. However, there must be other forces at work because observed compliance levels cannot be fully explained by the level of enforcement actions typical of most tax authorities. Further, there are observed...

To fully understand differences in compliance behavior across cultures one needs to understand differences in the tax administration and differences in the citizen attitudes toward the governments of the respective countries. Cross-cultural comparisons of behavior that focus exclusively on the...

Taxpayers unlawfully trying to avoid income tax in most countries can mis-report a wide variety of line items, including income sources, exemptions, deductions, and credits. Such portfolio opportunities, or “modes,†for evasion raise important policy questions. For example, increasing...

In recent years, interest has been growing in policy applications of different auction systems. This paper reports a series of experiments that were used to design and implement an auction in a unique policymaking environment. In April 2000, the Georgia legislature passed a law that mandated...