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Voluntary Contribution Games: Efficient Private Provision of Public Goods
This paper reports on a series of laboratory experiments designed to evaluate a mechanism for the voluntary provision of public good. The public good is provided if the total contributions meet orExpand
ESTIMATING THE DETERMINANTS OF TAXPAYER COMPLIANCE WITH EXPERIMENTAL DATA
The fundamental difficulty in empirical work on taxpayer compliance is the absence of detailed and reliable information on individual compliance choices. This paper uses data from laboratoryExpand
Tax morale affects tax compliance : evidence from surveys and an artefactual field experiment
Our working hypotheses is that cross-cultural differences in tax compliance behaviour have foundations in the institutions of tax administration and citizen assessment of the quality of governance.Expand
Taxpayer Information Assistance Services and Tax Compliance Behavior
The traditional "enforcement" paradigm of tax administration views taxpayers as potential criminals, and emphasizes the repression of illegal behavior through frequent audits and stiff penalties.Expand
Tax Compliance as a Coordination Game
This paper uses laboratory experiments to investigate compliance behavior when returns are selected for audit based upon the deviation of each individual’s tax report from the average report of allExpand
FISCAL PRESSURE, TAX COMPETITION, AND THE INTRODUCTION OF STATE LOTTERIES
This paper uses discrete-time hazard function estimation methods to examine the factors that affect the probability that a state will enact a lottery, where the probability is assumed to depend uponExpand
Fiscal exchange, collective decision institutions, and tax compliance
Abstract It is commonly believed that voluntary tax compliance is affected by the nature of the expenditures and by the manner these expenditure decisions are made. This paper reports on the resultsExpand
Only for my own neighborhood?: Preferences and voluntary provision of local and global public goods
While public goods are defined as non-rival and non-excludable, there are degrees of excludability. This paper reports on the results of a series of experiments designed to investigate the role ofExpand
On the External Validity of Laboratory Tax Compliance Experiments
type="main" xml:id="ecin12196-abs-0001"> An essential issue for laboratory experiments to inform policy debates is the “external validity” of the experimental results; that is, does behavior in theExpand
Getting the word out: Enforcement information dissemination and compliance behavior
The question for the tax authority is how individuals become aware of enforcement effort. To be an effective tool in reducing tax evasion taxpayers must be aware of the current audit and penaltyExpand
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