Due to the inadequacy of official notices in disseminating retraction information, a significant
proportion of retracted articles continue to be cited in the post-retraction period. There are …

Most people pay their taxes most of the time, even if the expected disutility from enforcement
is too low to deter tax evasion. One potential reason is tax morale and, more specifically, rule …

Taxation is one of the defining political acts of nation-states (eg, Skocpol, 1979; Kiser &
Kane, 2001). It is not only a source of revenue, but an enactment of taxpayers' recognition of …

We use a lab-in-the-field experiment to examine how personal experience of good or bad
luck and information about the behavior of others influence the risk taking behavior of small …

This Modern Guide presents a comprehensive synthesis of contemporary thought on the
informal economy, which, as the author demonstrates–far from being a peripheral feature of …

We use a field experiment to study how social image concerns affect a commonly used
strategy to attract new donors: pledges to engage in a charitable activity. While waiting for …

Collaborative evasion of taxes and social security fees is prevalent when two parties can
coordinate to circumvent third-party reporting mechanisms. Prominent examples are …

It has been shown that both perseverance as well as peer effects affect performance. In our
experiment, we investigate the interplay between these two factors. Participants work on a …

We examine how the relation between taxpayers and their government affects tax evasion.
Specifically, we examine how perceived influence over government policymaking affects …

Purpose This research aims to describe the factors influencing the tax morale of
entrepreneurs in the Brazilian telecommunications industry. Design/methodology/approach …