In this paper, I review and assess what we have learned about what motivates individuals to
pay–or to not pay–their legally due tax liabilities. I focus on three specific questions. First …

Tax experiments have been gaining momentum in recent years, although this literature
dates back several decades. With new developments in methods and data availability, tax …

This paper presents results from two large-scale natural field experiments that tested the
effect of social norm messages on tax compliance. Using administrative data from> 200,000 …

In this paper, I assess what we have learned about tax evasion since Michael Allingham and
Agnar Sandmo launched the modern analysis of tax evasion in 1972. I focus on three …

In this article we argue that puzzle of tax compliance can be explained, at least in part, by
recognizing the typically neglected role of ethics in individual behavior; that is, individuals do …

Illicit work, social security fraud, economic crime and other shadow economy activities are
fast becoming an international problem. This second edition uses new data to reassess …

Tax evasion is a pervasive problem in many countries. In particular, some developing
countries do not collect even half of what they would if taxpayers complied with the written …

Laboratory researchers in economics assiduously protect the confidentiality of subjects.
Why? Presumably because they fear that the social consequences of identifying subjects …

Tax evasion consists of illegal and intentional actions taken by individuals to reduce their
legally due tax obligations. This chapter discusses the research on tax compliance and …

Since the 1950s (Schmölders, 1959) it is well known that behavioral aspects have an
influence on tax evasion or tax compliance. In particular, interactions among the various …