A study of taxpayer compliance literature leaves little doubt that there exists many gaps of knowledge and little consensus on appropriate methodologies in this field. Progress appears to have been hampered by the dominate pursuit of an over-arching theory of compliance behaviour, and by the use...

Despite the well-known static cost-inefficiency of uniform emission standards to control pollution, governments continue to use them in a variety of settings. In this paper, we show that inspection agencies can sometimes use their informational advantage to design monitoring strategies that...

The protection of the global environment is impeded by multilateral externalities which the international community attempts to bring under control by entering into international agreements. International agreements, however, can suffer from non-compliance and free-riding behaviour by sovereign...

In this paper, we analyze whether it is socially desirable that fines for exceeding pollution standards depend not only on the degree of non-compliance but also on technology investment efforts by the polluting firms. For that purpose, we consider a partial equilibrium framework where a...

This papers proposes a simple method for testing whether non-compliance in experiments is ignorable, i.e., not jointly related to the treatment and the outcome. The approach consists of (i) regressing the outcome variable on a constant, the treatment, the assignment indicator, and the...

This paper develops a partial equilibrium job search model to study the behavioral and welfare implications of an Unemployment Insurance (UI) scheme in which job search requirements are imposed on UI recipients with hyperbolic preferences. We show that, if the search requirements are well...

In this paper, we study the incentives to adopt advanced abatement technologies in the presence of imperfect compliance. Surprisingly, incentives to adopt advanced abatement technologies remain intact under emission taxes and pollution abatement subsidies when compared to the perfect compliance...

Dieses Buch bietet einen Überblick über praxisrelevante rechtliche Fragen im Zusammenhang mit Compliance-Verstößen. Von Routinekontrollen bis zum Ernstfall der Ermittlungen gegen Unternehmensangehörige wird dargestellt, wie Unternehmen das Verhalten Ihrer Mitarbeiter kontrollieren, ohne...