evaluate the effectiveness of self-regularization interventions on tax compliance among simplified tax regime firms. We examine … assisted regularization, in which tax auditors assist taxpayers in the self-regularization process. We find that assisted … regularization increased the reported monthly income by 20 percent (US$1,160), which also nearly closed the tax evasion gap and …

-dimensional variable selection problems. Most existing regularization methods assume that the predictors are directly observed and …