This study aims to examine the effect of economic factors and psychological factors on dilemmas in tax reporting. This study considers psychological factors caused by the inconsistency of the traditional tax compliance model. The economic factors tested are fines and tax audits while the...

Laboratory subjects repeatedly played one of two variations of a simple two-person zero-sum game of ``hide and seek.'' Three puzzling departures from the prescriptions of equilibrium theory are found in the data: an asymmetry related to the player's role in the game; an asymmetry across the game...