of firm level decisions with optimal government policy. We also find that enforcement may not always be decreasing in its … cost, and that governments will optimally enforce segmentation if enforcement costs are not too high. …

This paper studies the enforcement of fines. We randomly assign 80,000 speeding tickets to treatments that increase the … experiment which documents the treatments' impact on priors about parameters of the compliance problem. Exploiting discontinuous ….23 percentage point decrease in timely compliance. This semi-elasticity suggests that the impact of the salience nudges is …

Critical to a country's tax revenue base is taxpayer compliance, with Allingham and Sandmo's model of tax compliance … added tax (VAT) for developing nations, this study explores to what extent is there a deterrent effect to improve compliance … developing country for a deterrent effect through audits and penalties to lead to greater compliance, it is essential that …

This article examines the optimal level of tax compliance and the optimal penalty for noncompliance in circumstances in … appropriate threshold of confidence that the taxpayer ought to have before engaging in the transaction? Second, what penalty … penalty regime that would induce the optimal reliance (or non-reliance) on uncertain tax laws depending on the circumstances …