Over the last decade the Australian Taxation Office has adapted the model of 'responsive regulation' in developing its cooperative compliance model. This model seeks to promote voluntary compliance with Australia's taxation laws by tailoring the administrative treatment of taxpayers in...

We develop and estimate a model of railroad pricing over a network where railroads may, or may not, face upstream, or downstream, competition with barges. Service quality differences amongst modes and link economies may result in railroad pricing which can exclude barge movements in the...