This paper reviews recent economic research in tax compliance and enforcement. After
briefly laying out the economics of tax evasion, it focuses on recent empirical contributions. It …

Law makes us do things we do not want to do. It has other functions as well, but perhaps the
most visible aspect of law is its frequent insistence that we act in accordance with its wishes …

This paper examines the relation between tax enforcement and financial reporting quality.
The government, due to its tax claim on firm profits, is de facto the largest minority …

The canonical model of Allingham and Sandmo (1972) predicts that firms evade taxes by
optimally trading off between the costs and benefits of evasion. However, there is no direct …

An engaging and enlightening account of taxation told through lively, dramatic, and
sometimes ludicrous stories drawn from around the world and across the ages Governments …

In the past few years, we have seen the rise of a new model of production and consumption
of goods and services, often referred to as the" sharing economy." Fueled by startups such …

This article synthesizes insights from deterrence theory and social psychology literature on
retributive justice to develop and test a theoretical model which predicts how and why …

Why do people pay taxes? The simplest answer is that they have a legal obligation to do so.
But it has long been recognized that this legal obligation alone provides an inadequate …

We provide a unified analysis of taxation and taxpayer education when individuals
misunderstand complex tax systems. The analysis is independent of whether income is …

Tucked in the corner of one of the dozens of strip malls along Ventura Boulevard in
California's San Fernando Valley, the Japanese restaurant Cho Cho San serves spicy tuna …