This paper investigates the effect of facilitating implementation intentions on organizations' tax compliance behavior. We conducted a large-scale, multi-wave field experiment involving the tax-paying behavior of all organizations that failed to file timely annual returns for a payroll tax in...

Implicit contracts can mitigate moral hazard in labor, credit and product markets. The enforcement mechanism underlying an implicit contract is the threat of exclusion: the agent fears that he will lose future income if the principal breaks off the relationship. This threat may be very weak in...

Implicit contracts can mitigate moral hazard in labor, credit and product markets. The enforcement mechanism underlying an implicit contract is the threat of exclusion: the agent fears that he will lose future income if the principal breaks off the relationship. This threat may be very weak in...