Governments increasingly use changes in tax rules to combat evasion. We develop a general approach to point-identify tax compliance along with supply and demand elasticities; identification requires data on prices and quantities before and after changes in tax enforcement and a demand or supply...

Empirical studies in innovation management often draw on data collected in particular regions, mostly in Western economies, and imply universal applicability of the findings across regions. Given the relevance of innovation for economic progress and structural and cultural differences among...