Concern about taxpayer noncompliance by politicians, social theorists, and scholars in not
misplaced. From a policy perspective, the magnitude of the problem in considerable. The …

Purpose–Small business owners play an important role in the tax system. This paper seeks
to establish a framework to highlight the particular tax situation of small business owners …

In the past few decades, economic analysis of law has been challenged by a growing body
of experimental and empirical studies that attest to prevalent and systematic deviations from …

The problem of tax compliance is as old as taxes themselves. Characterizing and explaining
the observed patterns of tax noncompliance, and ultimately finding ways to reduce it, are of …

Tax evasion is a complex phenomenon which is influenced not just by economic motives but
by psychological factors as well. Economic-psychological research focuses on individual …

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 …

In framing studies, logically equivalent choice situations are differently described and the
resulting preferences are studied. A meta-analysis of framing effects is presented for risky …

Noncompliance with the income tax laws is an age-old problem, with Plato commenting on
this phenomenon in his writings over two thousand five hundred years ago [Tanzi and …

The paper extends the standard tax evasion model by allowing for social interactions. In
Manski's [Manski, CF (1993). Identification of Endogenous Social Effects: The Reflection …

Every litigant gambles. When they choose to file suit, take discovery, fie motions, decline
settlement offers, and appeal, they take chances. But when do litigants gamble and when do …