This paper proposes a method for detecting electoral fraud in the form of ballot stuffing. As ballot stuffing increases both turnout and the incumbent‘s vote share in precincts where it occurs, precincts with low reported turnout are more likely to be clean. Information on clean precincts is...

It is a commonly held view that the widespread policy of cutting the corporate income tax has a positive effect on taxable income through decreasing firms' incentive to hide profits. A neglected side of this policy, however, is its potential to trigger more evasion in other tax bases, such as...