Add to ORKGDynamics of compliance, depending on audit probability, sanctions, and the time lag between audits, are investigated in a tax experiment. Compliance varied significantly over time: it decreased immediately after an audit and increased afterwards, especially if audits were frequent and sanctions high
We study optimal dynamic compliance decisions in an uncertain environment. Contrary to the static li...
This paper aims to formalise both the role of trust (in) and power (of) tax authorities as major det...
In this paper we analyze a tax evasion game with taxpayers learning by imitation. If the authority c...
Dynamics of compliance, depending on audit probability, sanctions, and the time lag between audits, ...
The effect of different audit patterns on future compliance is studied in two experiments. A repeate...
What is the compliance effect of experiencing a tax audit? Empirical studies typically report a posi...
This study aims to examine the effect of tax penalties, trust in the tax authorities, and tax audit ...
Since 1978, economists, psychologists, sociologists and accountants have used experiments to investi...
We examine the impact of enforcement on subsequent compliance behavior by taxpayers. Exploiting wave...
Using country-level data from 2003–2014, we examine the association between auditing level (measured...
Cette thèse étudie la question des incitations dynamiques des agents économiques à frauder. Le premi...
This study examines the tax audit impact on voluntary compliance. It is different from those in the...
Tax compliance experiments are widely used in public finance and economic psychology. To analyze the...
International audienceWe experimentally test the effect of aggressive audit strategies on tax compli...
Governments and tax administrators around the world rely on the premise that audits will deter tax e...
We study optimal dynamic compliance decisions in an uncertain environment. Contrary to the static li...
This paper aims to formalise both the role of trust (in) and power (of) tax authorities as major det...
In this paper we analyze a tax evasion game with taxpayers learning by imitation. If the authority c...
Dynamics of compliance, depending on audit probability, sanctions, and the time lag between audits, ...
The effect of different audit patterns on future compliance is studied in two experiments. A repeate...
What is the compliance effect of experiencing a tax audit? Empirical studies typically report a posi...
This study aims to examine the effect of tax penalties, trust in the tax authorities, and tax audit ...
Since 1978, economists, psychologists, sociologists and accountants have used experiments to investi...
We examine the impact of enforcement on subsequent compliance behavior by taxpayers. Exploiting wave...
Using country-level data from 2003–2014, we examine the association between auditing level (measured...
Cette thèse étudie la question des incitations dynamiques des agents économiques à frauder. Le premi...
This study examines the tax audit impact on voluntary compliance. It is different from those in the...
Tax compliance experiments are widely used in public finance and economic psychology. To analyze the...
International audienceWe experimentally test the effect of aggressive audit strategies on tax compli...
Governments and tax administrators around the world rely on the premise that audits will deter tax e...
We study optimal dynamic compliance decisions in an uncertain environment. Contrary to the static li...
This paper aims to formalise both the role of trust (in) and power (of) tax authorities as major det...
In this paper we analyze a tax evasion game with taxpayers learning by imitation. If the authority c...